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“Big Data”: A new twist to accounting

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  • Janvrin, Diane J.
  • Weidenmier Watson, Marcia

Abstract

This commentary introduces the “Big Data” (hereafter, Big Data) Special Issue of the Journal of Accounting Education. We argue that while the data sets are now larger than ever before and better data analytic software is available, the primary goal of accounting has always been the same - to create and provide information to internal and external decision makers. In addition, this commentary identifies resources for incorporating Big Data into the classroom. These resources include links to free datasets, software tools, cases, and class slides. Finally, we conclude with a discussion of the articles in this Special Issue and how they fit into the existing Big Data literature.

Suggested Citation

  • Janvrin, Diane J. & Weidenmier Watson, Marcia, 2017. "“Big Data”: A new twist to accounting," Journal of Accounting Education, Elsevier, vol. 38(C), pages 3-8.
    • Handle: RePEc:eee:joaced:v:38:y:2017:i:c:p:3-8
    DOI: 10.1016/j.jaccedu.2016.12.009
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    References listed on IDEAS

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    1. Fay, Rebecca & Negangard, Eric M., 2017. "Manual journal entry testing: Data analytics and the risk of fraud," Journal of Accounting Education, Elsevier, vol. 38(C), pages 37-49.
    2. Janvrin, Diane J. & Raschke, Robyn L. & Dilla, William N., 2014. "Making sense of complex data using interactive data visualization," Journal of Accounting Education, Elsevier, vol. 32(4), pages 31-48.
    3. McKinney, Earl & Yoos, Charles J. & Snead, Ken, 2017. "The need for ‘skeptical’ accountants in the era of Big Data," Journal of Accounting Education, Elsevier, vol. 38(C), pages 63-80.
    4. Riggins, Frederick J. & Klamm, Bonnie K., 2017. "Data governance case at KrauseMcMahon LLP in an era of self-service BI and Big Data," Journal of Accounting Education, Elsevier, vol. 38(C), pages 23-36.
    5. Sledgianowski, Deb & Gomaa, Mohamed & Tan, Christine, 2017. "Toward integration of Big Data, technology and information systems competencies into the accounting curriculum," Journal of Accounting Education, Elsevier, vol. 38(C), pages 81-93.
    6. Oecd, 2013. "Audit of Procurement," SIGMA Public Procurement Briefs 28, OECD Publishing.
    7. Igou, Amy & Coe, Martin, 2016. "Vistabeans coffee shop data analytics teaching case," Journal of Accounting Education, Elsevier, vol. 36(C), pages 75-86.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

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    2. Khaldoon Al-Htaybat & Larissa von Alberti-Alhtaybat & Zaidoon Alhatabat, 2018. "Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 333-357, July.
    3. Strike Mbulawa, 2021. "Domestic Demand Or Trade Led Growth Hypothesis For Southern Africa Development Community (Sadc) Countries? A Search For A New Development Paradigm," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(49), pages 55-72, August.
    4. Mohamed Saeudy & Ali Meftah Gerged & Khaldoon Albitar, 2022. "Accounting Perspectives on The Business Value of Big Data During and Beyond The COVID-19 Pandemic," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 174-199, June.
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    6. Mesa, William B., 2019. "Accounting students’ learning processes in analytics: A sensemaking perspective," Journal of Accounting Education, Elsevier, vol. 48(C), pages 50-68.
    7. Francis Aboagye‐Otchere & Cletus Agyenim‐Boateng & Abdulai Enusah & Theodora Ekua Aryee, 2021. "A Review of Big Data Research in Accounting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 28(4), pages 268-283, October.
    8. Alice Francesca Sproviero, 2020. "Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(2), pages 99-124.
    9. DC Stalin & Mahmoud Manayseh, 2023. "Accounting Software Analysis of the Oman Organizations’ Accounting Information System," Shanlax International Journal of Management, Shanlax Journals, vol. 11(1), pages 11-16, July.
    10. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2018. "Accounting education literature review (2017)," Journal of Accounting Education, Elsevier, vol. 43(C), pages 1-23.
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    13. Rindasu Sinziana-Maria, 2021. "Integrated Information Technology Subjects In The Accounting Curricula – An Analysis Of Emerging Eu Countries," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 154-164, August.

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