Biglari, Vahid, and Pourabedin, Zahra (2022) Big data applications in accounting: Implications for the tropics. In: Wood, Jacob, Chaiechi, Taha, and Thirumaran, K., (eds.) Business, Industry, and Trade in the Tropics. Routledge Advances in Business, Industry and Trade in the Tropics . Routledge, Abingdon, Oxon, UK, pp. 175-195.

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Abstract

Big data is the huge amount of data that is continuously produced by tools and technologies such as credit cards and customer loyalty cards, Internet and social media, Wi-Fi sensors, and electronic tagging. This study aims to review the literature on big data analysis and its integration in the accounting process. The study uses the secondary research to do a systematic review of the literature on big data analysis in the accounting profession. Despite the relative growth of technology in the accounting profession and extensive research in the big data analysis field, there are not enough academic review studies on using big data analysis in accounting. This chapter clarifies the issue of big data analysis in accounting and the opportunities that arise from it. The findings show that big data can improve accounting in several areas including data asset valuation, decision-making, risk management, and internal and independent auditing. The findings draw some implications for using big data analysis to enhance sustainability accounting in tropics.

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