Handbook of big data and analytics in accounting and auditing
著者
書誌事項
Handbook of big data and analytics in accounting and auditing
Springer, c2023
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注記
Other editors: Jan Svanberg, Peter Öhman, Alan Lowe
Includes bibliographical references and index
内容説明・目次
内容説明
This handbook collects the most up-to-date scholarship, knowledge, and new developments of big data and data analytics by bringing together many strands of contextual and disciplinary research. In recent times, while there has been considerable research in exploring the role of big data, data analytics, and textual analytics in accounting, and auditing, we still lack evidence on what kinds of best practices academics, practitioners, and organizations can implement and use.
To achieve this aim, the handbook focuses on both conventional and contemporary issues facing by academics, practitioners, and organizations particularly when technology and business environments are changing faster than ever. All the chapters in this handbook provide both retrospective and contemporary views and commentaries by leading and knowledgeable scholars in the field, who offer unique insights on the changing role of accounting and auditing in today's data and analytics driven environment.
Aimed at academics, practitioners, students, and consultants in the areas of accounting, auditing, and other business disciplines, the handbook provides high-level insight into the design, implementation, and working of big data and data analytics practices for all types of organizations worldwide. The leading scholars in the field provide critical evaluations and guidance on big data and data analytics by illustrating issues related to various sectors such as public, private, not-for-profit, and social enterprises. The handbook's content will be highly desirable and accessible to accounting and non-accounting audiences across the globe.
目次
Chapter 1. Introduction.- Part 1 - Emerging Technologies, and Accounting and Auditing Challenges.- Chapter 2. A picture is worth a thousand words: Audit efficiency and risk management through data visualization.- Chapter 3. The Challenges Facing Vietnamese Accountants and Auditors with the Adoption of Emerging Technologies.- Chapter 4. Prediction of Controversies and Estimation of ESG Performance An Experimental Investigation using Machine Learning.- Chapter 5. Artificial Intelligence and Environmental, Social and Governmental Issues a Current Perspective.- Chapter 6. Sweet Spots or Dark Corners? An Environmental Sustainability view of Big Data and Artificial Intelligence in ESG.- Chapter 7. Digitalization of Bookkeeping in Small Organizations: The Case of Sweden.- Chapter 8. Cloud Accounting: A New Business Model in Challenging Context of China.- Chapter 9. Exemplifying the Opportunities and Limitations of Blockchain Technology through Corporate Tax Losses.- Chapter 10. Data Sources for Predictive Analytics and Decision Making: A Management Perspective.- Chapter 11. The Use of Internet of Things, Big Data Analytics and Artificial Intelligence for Attaining UN's SDGs.- Chapter 12. Integrating ESG Risks into Control and Reporting: Evidence from Practice in Sweden.- Chapter 13. Digitalization and Management Control in the Public Sector: What is Next?.- Chapter 14. Applying Text Mining to Understand Customer Perception of Mobile Banking App.- Chapter 15. Integrating Blockchain Technology into Accounting Curricula: A Template for Accounting Educators.- Chapter 16. Digitized Simulation and Gamified Pedagogy in a First Year Accounting Core Subject.- Chapter 17. Roleplay and Interpersonal Skills Self-Efficacy in a Financial Analytics Course.- Chapter 18. Data Analytics in an Undergraduate Accountancy Programme: The Spaced Retrieval Method. Chapter 19. Learning Analytics in Informal, Participatory Collaborative Learning.- Chapter 20. A Research on Digitalization and Performance in Higher Education between Hybridity and Algorithms.- Chapter 21. Online Household Waste Management (HWM): Measurement, Reporting and Awareness Education.- Chapter 22. Does Virtual Reality Enhance Taxation (Capital Allowances) Learning? - An International Study.
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