Abstract
Background/objectives: The purpose of this research is to study and analyze the Big Data, to identify the challenges which facing Big Data in business organizations, and to clarify the impact of Big Data on changing the roles of accountants and accounting profession. Determining the impact of big data analysis on improvement accounting information quality. Methods/statistical analysis: To achieve this objective, reference was made to previous studies and related research, with a qualitative study based on in-depth and semi-structured interviews with specialists in the field of accounting and data analysis. Findings: The study concluded the impact of big data on the roles of accountants and the profession of accounting in the future, the importance of big data analysis in improving the accounting information quality. Improvements/applications: The other main findings of this research are that the importance to teach Big Data and business analysis in the curriculum of accounting education at the university level to enhance students’ knowledge on the importance of such data and how to process, store, and use them in the accounting field. The study recommends carrying out further scientific and applied research in Big Data to know its impact on the developments of the accounting profession. Originality/ value: The original contribution of the study lies in the empirical investigation of the phenomenon of Big Data and the extent of the need for it because it provides great opportunities in the field of accounting measurement, changing the roles of accountants, the development of the accounting profession, and improving the quality of accounting information as one of the most recent developments in the accounting context. Keywords: Big Data, Big Data Analysis, Accountants, Accounting Profession, The Accounting Information Quality.
Highlights
We live in a huge amount of Big Data, these Data become a store for value when they converted to information, With the increasing volume of Data, companies found two ways, either ignore these Data or processed and used in achieving competitive advantage, improving accounting information, raising the efficiency of capital markets, and assisting officials and investors to make correct decisions [1]
Accounting information quality is an important issue in recent times due to the financial crises by business organizations and which negatively affected the users of financial reports, and information has a major role in the decision-making and the strategic plans and policies of the organization
There is an impact on the roles of accountants and the accounting profession in the future
Summary
We live in a huge amount of Big Data, these Data become a store for value when they converted to information, With the increasing volume of Data, companies found two ways, either ignore these Data or processed and used in achieving competitive advantage, improving accounting information, raising the efficiency of capital markets, and assisting officials and investors to make correct decisions [1]. The topic of Big Data and its importance to the accounting profession is an important subject that needs further discussion and analysis. Big Data is one of the most pressing challenges in the accounting profession, where the accounting profession faces many challenges such as rapid financial and economic changes, financial corruption, globalization, lack of knowledge of new developments in information technology, and other challenges. Where big data is one of the challenges faced by companies because of the difficulty of processing and utilization. The subject of analyzing big data and its importance to the accounting profession is an important subject and needs further discussion and analysis, and the article tries to answer the following questions:
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