scholarly journals Big Data and Accounting: A Bibliometric Study

2021 ◽  
pp. 203-238
Author(s):  
Ashish Varma ◽  
◽  
Palmira Piedepalumbo ◽  
Daniela Mancini ◽  
◽  
...  
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Bibliometric Analysis ◽  
Visual Analysis ◽  
Future Studies ◽  
Use Of Data ◽  
Body Of Knowledge ◽  
Current State ◽  
Scopus Database

Over the years, the importance and role of Big Data have grown considerably. Accountants’ work requires sound judgement and decision making, which makes their activities less conducive to automation. Nonetheless, it is useful for accountants to be at ease with the use of data analysis, especially when data are unstructured and relevant to decision making. This study aimed to visualize the research panorama on the theme “Big Data and accounting” to appreciate the current state of knowledge in this field. Bibliometric analysis was used to study literature on the topic of Big Data and accounting. The data were collected using the Scopus database to ascertain the authors, countries, keywords and journals that have contributed the most to this body of knowledge. VOSviewer software was used for data visualization. Through a visual analysis, the results reveal the current state of knowledge on the theme of Big Data and accounting, with significant implications for future works in this field. The findings also highlight the potential opportunities for future studies on this topic and on peripheral themes. Keywords: Big data, accounting, bibliometric analysis, digital accounting, research agenda.

Making the Case for Practice-Based Research and the Imperative Role of Design Practitioners

2016 ◽  
Vol 10 (3) ◽  
pp. 66-82 ◽  
Author(s):  
Kara Freihoefer ◽  
Terri Zborowsky
Keyword(s):  
Decision Making ◽  
Design Practice ◽  
Design Work ◽  
Body Of Knowledge ◽  
Current State ◽  
Practice Based Research ◽  
Architecture And Design ◽  
Validation Tool

The purpose of this article is to justify the need for evidence-based design (EBD) in a research-based architecture and design practice. This article examines the current state of practice-based research (PBR), supports the need for EBD, illustrates PBR methods that can be applied to design work, and explores how findings can be used as a decision-making tool during design and as a validation tool during postoccupancy. As a result, design professions’ body of knowledge will advance and practitioners will be better informed to protect the health, safety, and welfare of the society. Furthermore, characteristics of Friedman’s progressive research program are used as a framework to examine the current state of PBR in design practice. A modified EBD approach is proposed and showcased with a case study of a renovated inpatient unit. The modified approach demonstrates how a highly integrated project team, especially the role of design practitioners, contributed to the success of utilizing baseline findings and evidence in decision-making throughout the design process. Lastly, recommendations and resources for learning research concepts are provided for practitioners. It is the role of practitioners to pave the way for the next generation of design professionals, as the request and expectation for research become more prevalent in design practice.

Taking Back Teaching: The Professionalization Work of Teacher Activist Organizations

2022 ◽  
pp. 002248712110707
Author(s):  
Nicole Mittenfelner Carl ◽  
Amanda Jones-Layman ◽  
Rand Quinn
Keyword(s):  
Decision Making ◽  
Collective Knowledge ◽  
Teacher Activism ◽  
Future Studies ◽  
Teacher Professionalization ◽  
Educational Decision ◽  
Accountability Movement ◽  
Educational Decision Making ◽  
Activist Organizations

We contribute to the teacher activism literature an understanding of how activist organizations support professionalization processes. We examine how teachers’ involvement in a local activist organization counteracts the de-professionalizing reforms of the standards and accountability movement and fosters the professionalization of teaching. Our findings suggest that the structures of the activist organization provide opportunities for teachers to create and maintain collective knowledge for curricula and practice, sustain their professional commitments to social justice, and build confidence that promotes voice in educational decision-making. We discuss implications for teacher professionalization and identify the need for future studies on the role of teacher activist organizations on teachers, teaching, and the profession.

A bibliometric analysis of Halal and Islamic tourism

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Syed Ahamed Suban ◽  
Kumar Madhan ◽  
Shameem Shagirbasha
Keyword(s):  
Bibliometric Analysis ◽  
Visual Analysis ◽  
Analytical Techniques ◽  
Future Research ◽  
Content Type ◽  
Concise Review ◽  
Knowledge Area ◽  
Scopus Database ◽  
Broad Subject ◽  
Number Of Authors

PurposeHalal and Islamic tourism is gaining attention in the tourism literature in recent years. This study uses bibliometric analytical techniques to explore all the publications indexed in the Scopus database in the broad subject of Halal and Islamic tourism from 2004 to 2021.Design/methodology/approachThe authors found 238 publications that fit the function, subject and set criteria. The papers were analysed in terms of publication by knowledge area, number of studies published every year, contribution by countries, number of authors and most influential journals. VOS viewer was used to perform a visual analysis on co-occurrence of keywords and document citations.FindingsAccording to the findings, the Scopus database includes 151 (34.40%) documents on business, management and accounting, and 89 (20.27%) documents on social science. It was reported that 29 documents were published in 2018, followed by 54 documents in 2019 and 56 documents in 2021. Malaysia has contributed 86 documents on Islamic tourism, whereas Indonesia has contributed 64 documents. The paper also discusses other interesting findings.Research limitations/implicationsThe bibliometric analysis carried out was confined to Scopus data. Other national and international databases were not taken into account for this research.Originality/valueBetween 2004 and 2021, this study examined relevant studies on Halal and Islamic tourism. The study presents a concise review of the literature accessible to researchers working in this area and provides recommendations for future research.

Big Data Myth

2019 ◽  
pp. 223-237
Author(s):  
Agata Mardosz-Grabowska
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Data Analysis ◽  
Qualitative Data ◽  
New Technologies ◽  
Marketing Management ◽  
Individual Experience ◽  
Decision Making Process

Organizations are expected to act rationally; however, mythical thinking is often present among their members. It refers also to myths related to technology. New inventions and technologies are often mythologized in organizations. People do not understand how new technologies work and usually overestimate their possibilities. Also, myths are useful in dealing with ambivalent feelings, such as fears and hopes. The text focuses on the so-called “big data myth” and its impact on the decision-making process in modern marketing management. Mythical thinking related to big data in organizations has been observed both by scholars and practitioners. The aim of the chapter is to discuss the foundation of the myth, its components, and its impact on the decision-making process. Among others, a presence of a “big data myth” may be manifested by over-reliance on data, neglecting biases in the process of data analysis, and undermining the role of other factors, including intuition and individual experience of marketing professionals or qualitative data.

The Role of Big Data and Business Analytics in Decision Making

2021 ◽  
pp. 226-257
Author(s):  
Pedro Caldeira Neves ◽  
Jorge Rodrigues Bernardino
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Open Source ◽  
Specific Area ◽  
Business Analytics ◽  
Business Decision ◽  
Business Sustainability ◽  
Open Source Systems ◽  
Fundamental Shift

The amount of data in our world has been exploding, and big data represents a fundamental shift in business decision-making. Analyzing such so-called big data is today a keystone of competition and the success of organizations depends on fast and well-founded decisions taken by relevant people in their specific area of responsibility. Business analytics (BA) represents a merger between data strategy and a collection of decision support technologies and mechanisms for enterprises aimed at enabling knowledge workers such as executives, managers, and analysts to make better and faster decisions. The authors review the concept of BA as an open innovation strategy and address the importance of BA in revolutionizing knowledge towards economics and business sustainability. Using big data with open source business analytics systems generates the greatest opportunities to increase competitiveness and differentiation in organizations. In this chapter, the authors describe and analyze business intelligence and analytics (BI&A) and four popular open source systems – BIRT, Jaspersoft, Pentaho, and SpagoBI.

Enterprise Metadata for Reliable Web Applications

2011 ◽  
pp. 34-82
Author(s):  
R.Todd Stephens
Keyword(s):  
Asset Management ◽  
Web Application ◽  
Web Applications ◽  
The Body ◽  
Future Perspectives ◽  
Comprehensive Strategy ◽  
Body Of Knowledge ◽  
Current State ◽  
The Web

This chapter examines the critical task of governing the Web application environment with enterprise metadata methodologies. As organizations move to higher levels of maturity, the ability to manage and understand the entire environment is one of the most critical aspects of the architecture. Metadata can be defined as information pertaining to the Web application environment that the organization defines as critical to the business. Successful metadata management requires a comprehensive strategy and framework which will be presented through historical, current-state, and future perspectives The author expects that by understanding the role of metadata within the Web application environment, researchers will continue to expand the body of knowledge around asset management and overall architecture governance.

Improving the use of analytics and big data by changing the decision-making culture

2017 ◽  
Vol 55 (10) ◽  
pp. 2074-2088 ◽  
Author(s):  
Jane Elisabeth Frisk ◽  
Frank Bannister
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Data Analytics ◽  
Design Approach ◽  
Action Research Project ◽  
Content Type ◽  
Use Of Data ◽  
Support Organizations ◽  
Novel Approach ◽  
Using Data

Purpose Evolving digital technologies continue to enable new ways to collect and analyze data and this has led some researchers to claim that skillful use of data analytics and big data can radically improve a company’s performance, but that in order to achieve such improvements managers need to change their decision-making culture and to increase the degree of collaboration in the decision-making process. The purpose of this paper is to create an increased understanding of how a decision-making culture can be changed by using a design approach. Design/methodology/approach The paper presents an action research project in which the authors use a design approach. Findings By adopting a design approach organizations can change their decision-making culture, increase the degree of collaboration and also reduce the influence of power and politics on their decision-making. Research limitations/implications This paper proposes a new approach to changing a decision-making culture. Practical implications Using data analytics and big data, a design approach can support organizations change their decision-making culture resulting in better and more effective decisions. Originality/value This paper bridges design and decision-making theory in a novel approach to an old problem.

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