A Paradigm Shift in Accounting and Auditing in the Era of Big Data

Author(s):  
Adelaide Martins ◽  
Ana Paula Silva ◽  
Alexandra Fontes
Keyword(s):  
Big Data ◽  
First Monday ◽  
2019 ◽  
Author(s):  
Miren Gutiérrez ◽  
Stefania Milan

The fundamental paradigm shift brought about by datafication alters how people participate as citizens on a daily basis. “Big data” has come to constitute a new terrain of engagement, which brings organized collective action, communicative practices and data infrastructure into a fruitful dialogue. While scholarship is progressively acknowledging the emergence of bottom-up data practices, to date no research has explored the influence of these practices on the activists themselves. Leveraging the disciplines of critical data and social movement studies, this paper explores “proactive data activism”, using, producing and/or appropriating data for social change, and examines its biographical, political, tactical and epistemological consequences. Approaching engagement with data as practice, this study focuses on the social contexts in which data are produced, consumed and circulated, and analyzes how tactics, skills and emotions of individuals evolve in interplay with data. Through content and co-occurrence analysis of semi-structured practitioner interviews (N=20), the article shows how the employment of data and data infrastructure in activism fundamentally transforms the way activists go about changing the world.


2020 ◽  
Vol 2 (4) ◽  
pp. 463-478
Author(s):  
Shujahat Ali ◽  
Wajahat Ali Ghulam ◽  
Waqas Ali ◽  
Rehan Najeeb Khan
Keyword(s):  
Big Data ◽  

Author(s):  
Irwan Mohammad Ali ◽  
Mohd Nasrun Mohd Nawi ◽  
Md Yusof Hamid ◽  
Fazly Izwan A Jalil ◽  
Baharinshah Hussain

<p>Facilities Management (FM) industry players must be mindful of the current economic digitisation. It aims to empower the community and industry players with digital skills and digital-based businesses. Positively, this also will benefit FM industry players. Therefore, many FM organisations are starting to take advantage on IoT, big data analytics and mobile phone application in their activities. This paper utilised a literature review to discover the application of IoT, big data analytics and mobile application in FM processes. Then, a case study on Al Nabooda Chulia Facilities Management Co LLC (AN.C) success story as the recipient of Urbanise Smart City Pioneer Award 2017 were cross-examined on the tools they use in digitisation FM. The novelty from the integration of IoT, big data analytics and mobile phone application towards digitisation FM has significantly reducing management costs and improving facilities performance and service quality. The paper highlight an example of digitisation of FM activities that successfully optimising and innovating the current FM practices with the paradigm shift from cost management towards value creation in the future.<strong> </strong></p>


2021 ◽  
Vol 11 (2) ◽  
pp. 1-16
Author(s):  
Shyla ◽  
Vishal Bhatnagar ◽  
Raju Ranjan ◽  
Arushi Jain

Big data is the high-volume, high-variety data which involves data storage, data management, and data analysis that presents a wide view of business possibility for real-time data, sensor data, and streaming data over the web. Big data relies on technology, analysis, and mythology where technology deals with computation power, accuracy, linking, and large datasets; analysis is to find patterns by analyzing large datasets to discover hidden information; and mythology is the wrong beliefs that large datasets give insight knowledge of data that is not obtained by small datasets. In this paper, the authors analyzed the major benefits the organization see from employing contract workers using map reduce programming framework.


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