AAA Spark Meeting of Regions

In the Era of 'Big Data' Analytics: What Accountants Know!

• In Event: Era of Big Data Analytics, Trust and Accounting Conservatism

Abstract

This study was conducted using a heuristic design with several CPAs to gain insight on how they see the big-data phenomenon affecting the future of accounting and auditing for clients as well as for development of accounting standards. The results reveal one overarching consensus, that is CPAs in this study do not think that Big data analytics, will ultimately change the way accounting procedures are implemented nor will the phenomenon advance a global method to conducting accounting.

Author

• Sandria S Stephenson, Georgia College & State University