Accounting perspectives on the business value of big data during and beyond the Covid-19 pandemic
Affiliation
University of BedfordshireDe Montfort Universit
Misurata University
University of Portsmouth
Issue Date
2022-04-22Subjects
Big Data analyticsBig Data risks
Big Data governance
COVID-19 pandemic
accounting practices
Subject Categories::N400 Accounting
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Research Question: How can business organizations develop accounting practices to use big data to create competitive intelligence advantages to survive during and beyond the Covid-19 conditions? Motivation: We aim to provide new accounting perspectives for using big data techniques in business organizations beyond the covid-19. Idea: We argue that the massive reduction in business capacity and operations will interpose the accounting and financial practices beyond the COVID-19 pandemic. There is a crucial need to uncover the underlying business practices and market circumstances toward the radical shifts in business and society. Date: Our paper uses a desk study method to investigate companies' possible challenges and opportunities to use big data analytics as a survival method during and beyond the Covid-19 conditions. Tools: Critical contingencies represent one of the leading business strategies to manage the shift in customer demand and business risks. Big data can be used in this sense as a valuable intangible asset to create these critical contingencies and help a business survive beyond this pandemic. Findings: This study provides policy and practitioner implications in relation to establishing new accounting perspectives on big data analytics in the context of achieving economic sustainability for corporations during and beyond the Covid-19 pandemic. It offers new forms of trust, accountability and governance practices to integrate big data into accounting practices to create more competitive intelligence for businesses.Citation
Saeudy M, Gerged AM, Albitar K (2022) 'Accounting perspectives on the business value of big data during and beyond the Covid-19 pandemic', Journal of Accounting and Management Information Systems, 21 (2), pp.174-199.Publisher
Editura ASEType
ArticleLanguage
enISSN
1583-4387EISSN
2559-6004Sponsors
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