BIG DATA and ANALYTICS in Accounting: Review and Synthesis of Research
This study’s relevance comes from adapting accounting for digital transformation and big data (BD). BD and big data analytics (BDA) are now widely accepted terms for large datasets. Analyzing and managing these datasets requires innovative methods. Accountants meet many obstacles when using analytic...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2025-02-01
|
| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/669 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850031489749614592 |
|---|---|
| author | T. N. Zverkova |
| author_facet | T. N. Zverkova |
| author_sort | T. N. Zverkova |
| collection | DOAJ |
| description | This study’s relevance comes from adapting accounting for digital transformation and big data (BD). BD and big data analytics (BDA) are now widely accepted terms for large datasets. Analyzing and managing these datasets requires innovative methods. Accountants meet many obstacles when using analytical methods, hindering broader adoption. One of the fundamental difficulties is the insufficient adaptation of traditional accounting platforms to working with BD. Companies incur significant expenses for implementation and ongoing support. An added obstacle to the spread of data analytics in accounting is the conservatism of the profession itself. The paper’s goal is to study the problems and possibilities of using BD in accounting at the present stage. The author used general scientific methods, such as analysis, synthesis, and abstraction, to achieve the goal. The results of the study expand the scientific literature, providing a comprehensive analysis of BD in accounting. The work examined both the advantages and challenges that companies face when implementing these technologies. In ongoing digital transformation, full adoption and integration of BDA requires overcoming existing barriers, including technical aspects and the willingness of professionals to adapt to new requirements. |
| format | Article |
| id | doaj-art-6f786c77ced140089a7bef0e3574c9e6 |
| institution | DOAJ |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2025-02-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-6f786c77ced140089a7bef0e3574c9e62025-08-20T02:58:57ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2025-02-0111661610.26794/2408-9303-2024-11-6-6-16541BIG DATA and ANALYTICS in Accounting: Review and Synthesis of ResearchT. N. Zverkova0Orenburg State UniversityThis study’s relevance comes from adapting accounting for digital transformation and big data (BD). BD and big data analytics (BDA) are now widely accepted terms for large datasets. Analyzing and managing these datasets requires innovative methods. Accountants meet many obstacles when using analytical methods, hindering broader adoption. One of the fundamental difficulties is the insufficient adaptation of traditional accounting platforms to working with BD. Companies incur significant expenses for implementation and ongoing support. An added obstacle to the spread of data analytics in accounting is the conservatism of the profession itself. The paper’s goal is to study the problems and possibilities of using BD in accounting at the present stage. The author used general scientific methods, such as analysis, synthesis, and abstraction, to achieve the goal. The results of the study expand the scientific literature, providing a comprehensive analysis of BD in accounting. The work examined both the advantages and challenges that companies face when implementing these technologies. In ongoing digital transformation, full adoption and integration of BDA requires overcoming existing barriers, including technical aspects and the willingness of professionals to adapt to new requirements.https://accounting.fa.ru/jour/article/view/669accounting digitalizationartificial intelligenceprofession transformationbig databig data analyticsaccounting |
| spellingShingle | T. N. Zverkova BIG DATA and ANALYTICS in Accounting: Review and Synthesis of Research Учёт. Анализ. Аудит accounting digitalization artificial intelligence profession transformation big data big data analytics accounting |
| title | BIG DATA and ANALYTICS in Accounting: Review and Synthesis of Research |
| title_full | BIG DATA and ANALYTICS in Accounting: Review and Synthesis of Research |
| title_fullStr | BIG DATA and ANALYTICS in Accounting: Review and Synthesis of Research |
| title_full_unstemmed | BIG DATA and ANALYTICS in Accounting: Review and Synthesis of Research |
| title_short | BIG DATA and ANALYTICS in Accounting: Review and Synthesis of Research |
| title_sort | big data and analytics in accounting review and synthesis of research |
| topic | accounting digitalization artificial intelligence profession transformation big data big data analytics accounting |
| url | https://accounting.fa.ru/jour/article/view/669 |
| work_keys_str_mv | AT tnzverkova bigdataandanalyticsinaccountingreviewandsynthesisofresearch |