Open AccessBig Data and its Reflection on the Qualitative Characteristics of Accounting Information
Author(s) -
Selma Mansour Saad,
Khadija Jomaa Muter
Publication year - 2022
Publication title -
webology
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.259
H-Index - 18
ISSN - 1735-188X
DOI - 10.14704/web/v19i1/web19151
Subject(s) - big data , likert scale , sample (material) , measure (data warehouse) , set (abstract data type) , data science , reflection (computer programming) , scale (ratio) , data set , computer science , bridge (graph theory) , accounting , data mining , business , statistics , mathematics , geography , medicine , chemistry , cartography , chromatography , artificial intelligence , programming language
This research work has analyzed the use of big data and its effect on the qualitative characteristics of Accounting Information. The study showed that big data is the amounts of data of large and huge sizes that are collected, stored, analyzed, transmitted and processed immediately. To measure this effect, the researchers used statistical analysis. A number of questions were set and the samples of the study were asked to expressed their opinions. The three-degree Likert scale was used to measure how the sample members think about the aspects and questions. The results show that big data help accountants to manage their work and relations with their customers. They also show that big data can bridge the gap between information technology, marketing and businesses.