Relevance of big data to forensic accounting practice and education

2019 ◽  
Vol 34 (3) ◽  
pp. 268-288 ◽  
Author(s):  
Zabihollah Rezaee ◽  
Jim Wang
Keyword(s):  
Big Data ◽  
Data Analytics ◽  
Accounting Education ◽  
Content Type ◽  
Accounting Practice ◽  
Accounting Curriculum ◽  
Forensic Accounting ◽  
Accounting Courses ◽  
Challenges And Opportunities ◽  
Practical Implications

Purpose This paper aims to examine the relevance of Big Data to forensic accounting practice and education by gathering opinions from a sample of academics and practitioners in China. Design/methodology/approach The authors conduct a survey of academics and practitioners regarding the desired demand, importance and content of Big Data educational skills and topics for forensic accounting education to effectively respond to challenges and opportunities in the age of Big Data. Findings Results indicate that the demand for and interest in Big Data/data analytics and forensic accounting will continue to increase; Big Data/data analytics and forensic accounting should be integrated into the business curriculum; many of the suggested Big Data topics should be integrated into forensic accounting education; and some attributes and techniques of Big Data are important in improving forensic accounting education and practice. Research limitations/implications Readers should interpret the results with caution because of the sample size (95 academics and 103 practitioners) and responses obtained from academics and practitioners in one country (China) that may not be representative of the global population. Practical implications The results are useful in integrating Big Data topics into the forensic accounting curriculum and in redesigning the forensic accounting courses/programs. Social implications The results have implications for forensic accountants in effectively fulfilling their responsibilities to their profession and society by combating fraud. Originality/value This study provides educational, research and practical implications as Big Data and forensic accounting are advancing.

scholarly journals Current opinions on forensic accounting education

2017 ◽  
Vol 30 (3) ◽  
pp. 249-264
Author(s):  
Bonita Kramer ◽  
Michael Seda ◽  
Georgiy Bobashev
Keyword(s):  
Accounting Education ◽  
Education Students ◽  
Teaching Techniques ◽  
Content Type ◽  
Forensic Accounting ◽  
Interdisciplinary Approaches ◽  
Accounting Courses ◽  
Near Future ◽  
Dramatic Growth ◽  
Practical Implications

Purpose This paper aims to determine current views of educators and practitioners regarding forensic accounting education, given the recent dramatic growth in the number of colleges and universities offering such education. Design/methodology/approach Survey, with statistical analysis of responses. Findings Results find that while both groups agree the demand for forensic accounting services will increase in the near future and that they prefer a separate course or degree be offered at the graduate and undergraduate levels, there are several significant differences between the educators’ and practitioners’ opinions on forensic accounting content and preferred teaching techniques. Practitioners consider topics outside traditional accounting as more important to include in forensic accounting education, and more highly value teaching techniques that add an experiential learning component. Practical implications Results can be useful to educators who have not considered offering forensic accounting courses or who wish to refine or update their existing forensic accounting education. Students seeking a career in forensic accounting can also use these results to facilitate their course choices to develop skills that employers value. Social implications These results find that practitioners value some nontraditional accounting skills, such as in forensic technology and interviewing, more highly than academics, which suggests accounting educators may need to develop interdisciplinary approaches to forensic accounting education. Originality/value As the number of institutions offering forensic accounting education has dramatically increased, current views of forensic accounting educators and practitioners are needed.

Dave Snowden on KM and big data/analytics: interview with David J. Pauleen

2017 ◽  
Vol 21 (1) ◽  
pp. 12-17 ◽  
Author(s):  
David J. Pauleen
Keyword(s):  
Big Data ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Theory And Practice ◽  
Content Type ◽  
Face To Face ◽  
The Relationship ◽  
A Company ◽  
Practical Implications ◽  
Scientific Officer

Purpose Dave Snowden has been an important voice in knowledge management over the years. As the founder and chief scientific officer of Cognitive Edge, a company focused on the development of the theory and practice of social complexity, he offers informative views on the relationship between big data/analytics and KM. Design/methodology/approach A face-to-face interview was held with Dave Snowden in May 2015 in Auckland, New Zealand. Findings According to Snowden, analytics in the form of algorithms are imperfect and can only to a small extent capture the reasoning and analytical capabilities of people. For this reason, while big data/analytics can be useful, they are limited and must be used in conjunction with human knowledge and reasoning. Practical implications Snowden offers his views on big data/analytics and how they can be used effectively in real world situations in combination with human reasoning and input, for example in fields from resource management to individual health care. Originality/value Snowden is an innovative thinker. He combines knowledge and experience from many fields and offers original views and understanding of big data/analytics, knowledge and management.

Integrating Big Data in “e-Oman”: opportunities and challenges

Info ◽  
2016 ◽  
Vol 18 (5) ◽  
pp. 79-97 ◽  
Author(s):  
Stuti Saxena ◽  
Sujeet Kumar Sharma
Keyword(s):  
Big Data ◽  
Real Time ◽  
Design Methodology ◽  
Public Services ◽  
Content Type ◽  
Challenges And Opportunities ◽  
The Government ◽  
Time Basis ◽  
Privacy And Confidentiality ◽  
Practical Implications

Purpose This paper aims to integrate Big Data in e-government in Oman, also known as “e-Oman”, wherein Big Data might be better harnessed to tackle real-time challenges. Design/methodology/approach Besides a description of the concepts of e-government and Big Data in general, the paper underscores the dimensions of “e-Oman”. Following a qualitative approach, the paper asserts how integration of Big Data in “e-Oman” may be useful by invoking examples from four short case studies across different sectors. Findings The paper supports the integration of “e-Oman” and Big Data wherein besides providing smooth public services, the government is encouraged to forge inter- and intra-ministerial collaboration and public-private partnership. The paper probes through the challenges and opportunities in effecting this integration. Practical implications The paper provides a platform for the policymakers to conceive of a synchronized programme for integrating “e-Oman” and the Big Data generated by it. This integration would go a long way in building upon the economy of Oman, besides providing better public services to the individuals and businesses on a real-time basis. Social implications The paper does throw light on the issues of privacy and confidentiality of data available with the government. There are challenges of cybercrime as well. Therefore, the paper posits that a robust fool-proof infrastructure should be instituted by the government for effecting integration of e-government and Big Data. Originality/value This paper seeks to fill the gap in extant literature which remains scant on the integration of e-government with Big Data. This is especially true in the case of Oman where not a single study has been presented to probe this issue. Given that “e-Oman” is expanding its scope over the years, this paper foresees the concomitant opportunities and challenges in the integration of Big Data in “e-Oman”.

scholarly journals Ambidextrous organization and agility in big data era

2018 ◽  
Vol 24 (5) ◽  
pp. 1091-1109 ◽  
Author(s):  
Riccardo Rialti ◽  
Giacomo Marzi ◽  
Mario Silic ◽  
Cristiano Ciappei
Keyword(s):  
Big Data ◽  
Conceptual Framework ◽  
Data Analytics ◽  
Design Methodology ◽  
Business Process Management ◽  
Process Management ◽  
Big Data Analytics ◽  
Organizational Agility ◽  
Content Type ◽  
Practical Implications

Purpose The purpose of this paper is to explore the effect of big data analytics-capable business process management systems (BDA-capable BPMS) on ambidextrous organizations’ agility. In particular, how the functionalities of BDA-capable BPMS may improve organizational dynamism and reactiveness to challenges of Big Data era will be explored. Design/methodology/approach A theoretical analysis of the potential of BDA-capable BPMS in increasing organizational agility, with particular attention to the ambidextrous organizations, has been performed. A conceptual framework was subsequently developed. Next, the proposed conceptual framework was applied in a real-world context. Findings The research proposes a framework highlighting the importance of BDA-capable BPMS in increasing ambidextrous organizations’ agility. Moreover, the authors apply the framework to the cases of consumer-goods companies that have included BDA in their processes management. Research limitations/implications The principal limitations are linked to the need to validate quantitatively the proposed framework. Practical implications The value of the proposed framework is related to its potential in helping managers to fully understand and exploit the potentiality of BDA-capable BPMS. Moreover, the implications show some guidelines to ease the implementation of such systems within ambidextrous organizations. Originality/value The research offers a model to interpret the effects of BDA-capable BPMS on ambidextrous organizations’ agility. In this way, the research addresses a significant gap by exploring the importance of information systems for ambidextrous organizations’ agility.

scholarly journals “Big results require big ambitions”: big data, data analytics and accounting in masters courses

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Karen Mcbride ◽  
Christina Philippou
Keyword(s):  
Big Data ◽  
Critical Thinking ◽  
Data Analysis ◽  
Data Analytics ◽  
Thinking Skills ◽  
Accounting Education ◽  
Professional Qualification ◽  
Content Type ◽  
The Impact

Purpose Accounting education is re-inventing itself as technology impacts the practical aspects of accounting in the real world and education tries to keep up. Big Data and data analytics have begun to influence elements of accounting including audit, accounting preparation, forensic accounting and general accountancy consulting. The purpose of this paper is to qualitatively analyse the current skills provision in accounting Masters courses linked to data analytics compared to academic and professional expectations of the same. Design/methodology/approach The academic expectations and requirements of the profession, related to the impact of Big Data and data analytics on accounting education were reviewed and compared to the current provisions of this accounting education in the form of Masters programmes. The research uses an exploratory, qualitative approach with thematic analysis. Findings Four themes were identified of the skills required for the effective use of Big Data and data analytics. These were: questioning and scepticism; critical thinking skills; understanding and ability to analyse and communicating results. Questioning and scepticism, as well as understanding and ability to analyse, were frequently cited explicitly as elements for assessment in various forms of accounting education in the Masters courses. However, critical thinking and communication skills were less explicitly cited in these accounting education programmes. Research limitations/implications The research reviewed and compared current academic literature and the requirements of the professional accounting bodies with Masters programmes in accounting and data analytics. The research identified key themes relevant to the accounting profession that should be explicitly developed and assessed within accounting education for Big Data and data analytics at both university and professional levels. Further analysis of the in-depth curricula, as opposed to the explicitly stated topic coverage, could add to this body of research. Practical implications This paper considers the potential combined role of professional qualification examinations and master’s degrees in skills provision for future practitioners in accounting and data analysis. This can be used to identify the areas in which accounting education can be further enhanced by focus or explicit mention of skills that are both developed and assessed within these programmes. Social implications The paper considers the interaction between academic and professional practice in the areas of accounting education, highlighting skills and areas for development for students currently considering accounting education and data analytics. Originality/value While current literature focusses on integrating data analysis into existing accounting and finance curricula, this paper considers the role of professional qualification examinations with Masters degrees as skills provision for future practitioners in accounting and data analysis.

scholarly journals Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum.

2019 ◽  
pp. 1017-1025
Author(s):  
Aida Maria Ismail ◽  
Farah Amylea Azizan ◽  
FadzlinaMohd Fahmi
Keyword(s):  
Positive Relationship ◽  
Developed Countries ◽  
Vital Role ◽  
Accounting Education ◽  
Accounting Firms ◽  
The Public ◽  
Accounting Curriculum ◽  
Forensic Accounting ◽  
Accounting Courses ◽  
Future Direction

Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.

Relationships between industry 4.0, sustainable manufacturing and circular economy: proposal of a research framework

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Surajit Bag ◽  
Jan Harm Christiaan Pretorius
Keyword(s):  
Artificial Intelligence ◽  
Big Data ◽  
Circular Economy ◽  
Industry 4.0 ◽  
Data Analytics ◽  
Sustainable Manufacturing ◽  
Big Data Analytics ◽  
Content Type ◽  
Research Framework ◽  
Challenges And Opportunities

Purpose The digital revolution has brought many challenges and opportunities for the manufacturing firms. The impact of Industry 4.0 technology adoption on sustainable manufacturing and circular economy has been under-researched. This paper aims to review the latest articles in the area of Industry 4.0, sustainable manufacturing and circular economy and further developed a research framework showing key paths. Design/methodology/approach Qualitative research is performed in two stages. In the first stage, a review of the extant literature is performed to identify the barriers, drivers, challenges and opportunities. In the second stage, a research framework is proposed to integrate Industry 4.0 technology (big data analytics powered artificial intelligence) adoption, sustainable manufacturing and circular economy capabilities. Findings This research extends the knowledge base by providing a detailed review of Industry 4.0, sustainable manufacturing, and circular economy and proposes a research framework by integrating these three contemporary concepts in the context of supply chain management. Through an exploration of this integrative research framework, the authors propose a future research agenda and seven research propositions. Research limitations/implications It is important to understand the interplay between institutional pressures, tangible resources and human skills for Industry 4.0 technology (big data analytics powered artificial intelligence) adoption. Industry 4.0 technology (big data analytics powered artificial intelligence) adoption can positively influence sustainable manufacturing and circular economy capabilities. Managers must also put more attention to sustainable manufacturing to develop circular economic capabilities. Social implications Factory workers and the local communities generally suffer from various adverse effects resulting from the traditional manufacturing process. The quality of the environment is deteriorating to such an extent that people even staying miles away from the factory are also affected due to environmental pollution that is generated from factory operations. Hence, sustainable manufacturing is the only choice left to manufacturers that can help in the transition to a circular economy. The research framework can help firms to enhance circular economy capabilities. Originality/value This review paper contains the most updated work on Industry 4.0, sustainable manufacturing and circular economy. It also proposes a research framework to integrate these three concepts.

Challenges with big data analytics in service supply chains in the UAE

2019 ◽  
Vol 57 (8) ◽  
pp. 2124-2147 ◽  
Author(s):  
Mehmood Khan
Keyword(s):  
Big Data ◽  
Supply Chains ◽  
United Arab Emirates ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Second Phase ◽  
Content Type ◽  
Service Staff ◽  
Service Supply Chains ◽  
Practical Implications

Purpose The purpose of this paper is to study the challenges associated with big data analytics (BDA) in service supply chains in the United Arab Emirates (UAE). Design/methodology/approach A comprehensive questionnaire has been developed based on semi-structured interviews with different administrators and IT experts. In the second phase, data (n=164) are collected from procurement, operations, administration and customer service staff in the UAE. In the third phase, responses are examined using principal component analysis to identify eight major challenges for big data. A structural model is developed to examine the significance of these dimensions to the notion of big data challenges in supply chains. Findings The statistical model shows 66 percent variance of response to BDA, which is caused by technical, cultural, ethical, operational, tactical, procedural, functional and organizational challenges. These are positively correlated measurement challenges with BDA in service supply chains. Research limitations/implications Service supply chain professionals and stakeholders believe that catering to the challenges with BDA must be a multi-faceted approach and not limited to specific practices. Practical implications The challenges with BDA should be taken into planning and implementation from a holistic perspective. The framework in this paper can have both theoretical and practical implications. Originality/value The contribution of this paper is to advance the understanding of BDA in service sector by viewing it from the perspective of different stakeholders.

scholarly journals Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum

2019 ◽  
pp. 150-158
Author(s):  
Aida Maria Ismail ◽  
Farah Amylea Azizan ◽  
FadzlinaMohd Fahmi
Keyword(s):  
Positive Relationship ◽  
Developed Countries ◽  
Vital Role ◽  
Accounting Education ◽  
Accounting Firms ◽  
The Public ◽  
Accounting Curriculum ◽  
Forensic Accounting ◽  
Accounting Courses ◽  
Future Direction

Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.

Does big data mean big knowledge? KM perspectives on big data and analytics

2017 ◽  
Vol 21 (1) ◽  
pp. 1-6 ◽  
Author(s):  
David J. Pauleen ◽  
William Y.C. Wang
Keyword(s):  
Big Data ◽  
Knowledge Management ◽  
Data Analytics ◽  
Design Methodology ◽  
Big Data Analytics ◽  
Content Type ◽  
Guiding Principle ◽  
Proposed Model ◽  
Organizational Value ◽  
Practical Implications

Purpose This viewpoint study aims to make the case that the field of knowledge management (KM) must respond to the significant changes that big data/analytics is bringing to operationalizing the production of organizational data and information. Design/methodology/approach This study expresses the opinions of the guest editors of “Does Big Data Mean Big Knowledge? Knowledge Management Perspectives on Big Data and Analytics”. Findings A Big Data/Analytics-Knowledge Management (BDA-KM) model is proposed that illustrates the centrality of knowledge as the guiding principle in the use of big data/analytics in organizations. Research limitations/implications This is an opinion piece, and the proposed model still needs to be empirically verified. Practical implications It is suggested that academics and practitioners in KM must be capable of controlling the application of big data/analytics, and calls for further research investigating how KM can conceptually and operationally use and integrate big data/analytics to foster organizational knowledge for better decision-making and organizational value creation. Originality/value The BDA-KM model is one of the early models placing knowledge as the primary consideration in the successful organizational use of big data/analytics.

Sign in / Sign up

Export Citation Format

Share Document