Bernhard Gärtner, Martin Hiebl,
"Issues with Big Data"
, in Quinn, Martin; Strauss, Erik: The Routledge Companion to Accounting Information Systems, Serie Routledge Companions in Business, Management and Accounting, Routledge, 2018
Issues with Big Data
Sprache des Titels:
The Routledge Companion to Accounting Information Systems
In recent years, the volume of available data worldwide has increased manifold. Processes for generating, storing, verifying and analysing such data have emerged that are now commonly termed Big Data. Since management accounting supports organizational decision making by providing data and information, Big Data may have implications for this field. Centring on these implications, this chapter identifies arising opportunities and challenges for management accounting that may materialize in the generation, analysis and reporting of information based on Big Data.
Sprache der Kurzfassung:
Routledge Companions in Business, Management and Accounting