The convergence of big data and accounting: innovative research opportunities

2021 ◽  
Vol 173 ◽  
pp. 121171
Author(s):  
Awad Elsayed Awad Ibrahim ◽  
Ahmed A. Elamer ◽  
Amr Nazieh Ezat
Author(s):  
Sarah North ◽  
Monisha Verma ◽  
Sean Saffan ◽  
Victor Orellana ◽  
Matthew Alyward ◽  
...  

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alberto Sardi ◽  
Enrico Sorano ◽  
Valter Cantino ◽  
Patrizia Garengo

Purpose Current literature recognised big data as a digital revolution affecting all organisational processes. To obtain a competitive advantage from the use of big data, an efficient integration in a performance measurement system (PMS) is needed, but it is still a “great challenge” in performance measurement research. This paper aims to review the big data and performance measurement studies to identify the publications’ trends and future research opportunities. Design/methodology/approach The authors reviewed 873 documents on big data and performance carrying out an extensive bibliometric analysis using two main techniques, i.e. performance analysis and science mapping. Findings Results point to a significant increase in the number of publications on big data and performance, highlighting a shortage of studies on business, management and accounting areas, and on how big data can improve performance measurement. Future research opportunities are identified. They regard the development of further research to explain how performance measurement field can effectively integrate big data into a PMS and describe the main themes related to big data in performance measurement literature. Originality/value This paper gives a holistic view of big data and performance measurement research through the inclusion of numerous contributions on different research streams. It also encourages further study for developing concrete tools.


2022 ◽  
Vol 2022 ◽  
pp. 1-7
Author(s):  
Yahui Chang ◽  
Su Meng ◽  
Hong Chao

In the new stage of the new century, a new technological revolution is coming quietly. This revolution is represented by “data.” The application of “big data (B D A)” technology is causing changes in all walks of life, and the use of “B D A research methods” in the education field will inevitably become a trend. The purpose of this article is an innovative research on the teaching methods of Taekwondo based on the background of B D A in a college elective course. This paper first introduces the core technology of the database by summarizing the basic theory of the database. Based on the current situation of elective Taekwondo teaching in contemporary universities, analyze the current problems and deficiencies and conduct innovative research on college elective Taekwondo teaching methods combined with Beidou technology. This paper systematically expounds the practical connection, method innovation, and implementation path between BDA technology and college elective Taekwondo teaching methods and compares the traditional Taekwondo teaching methods based on BDA technology. Experimental research shows that compared with traditional Taekwondo teaching methods, the performance of university Taekwondo teaching based on data mining (D M I) in the context of B D A is more than 20% higher, which fully reflects its feasibility and the innovation of traditional Taekwondo teaching methods needs to be solved urgently.


2020 ◽  
Vol 54 (8) ◽  
pp. 544-547 ◽  
Author(s):  
Audrey Harkness ◽  
Karina A Gattamorta ◽  
Yannine Estrada ◽  
Daniel Jimenez ◽  
Mariano Kanamori ◽  
...  

Abstract Background The Center for Latino Health Research Opportunities (CLaRO) supports and facilitates research addressing substance abuse, violence/trauma, and HIV/AIDS among diverse and underserved Latinx populations. CLaRO runs a pilot awards program for early-stage investigators conducting Latinx health disparities research. This pilot awards program was impacted by the COVID-19 pandemic, necessitating innovative responses for research continuity. Purpose The purpose of this commentary is to describe the challenges and innovative research methods developed in response to COVID-19 to continue Latinx health disparities research in the context of COVID-19. Methods/Results This commentary provides a brief description of each CLaRO pilot project, the challenges introduced by COVID-19, and innovative research methods to continue Latinx health disparities research during and beyond COVID-19. Conclusions Despite the challenges COVID-19 presents to the continuity of health disparities research, it also presents unprecedented opportunities to innovate. Such innovation is essential for solving persistent scientific, public health, and clinical challenges underlying current and emerging health disparities.


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