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dc.contributor.authorSaeudy, Mohamed
dc.contributor.authorGerged, Ali Meftah
dc.contributor.authorAlbitar, Khaldoon
dc.date.accessioned2022-04-22T11:06:06Z
dc.date.available2022-04-22T00:00:00Z
dc.date.available2022-04-22T11:06:06Z
dc.date.issued2022-04-22
dc.identifier.citationSaeudy 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.en_US
dc.identifier.issn1583-4387
dc.identifier.urihttp://hdl.handle.net/10547/625378
dc.description.abstractResearch 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.en_US
dc.description.sponsorshipN/Aen_US
dc.language.isoenen_US
dc.publisherEditura ASEen_US
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 International*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectBig Data analyticsen_US
dc.subjectBig Data risksen_US
dc.subjectBig Data governanceen_US
dc.subjectCOVID-19 pandemicen_US
dc.subjectaccounting practicesen_US
dc.subjectSubject Categories::N400 Accountingen_US
dc.titleAccounting perspectives on the business value ‎of big data during and beyond the Covid-19 ‎pandemicen_US
dc.typeArticleen_US
dc.identifier.eissn2559-6004
dc.contributor.departmentUniversity of Bedfordshireen_US
dc.contributor.departmentDe Montfort Universiten_US
dc.contributor.departmentMisurata Universityen_US
dc.contributor.departmentUniversity of Portsmouthen_US
dc.identifier.journalJournal of Accounting and Management Information Systemsen_US
dc.date.updated2022-04-22T11:02:23Z
dc.description.notewill be gold oa - can replace accepted version with final published version when available


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