Big Data and the Future of the Accounting Profession

摘要

Background/objectives: The purpose of this research is to study and analyze the Big Data, to identify the challenges which facing Big Data in business organizations, and to clarify the impact of Big Data on changing the roles of accountants and accounting profession. Determining the impact of big data analysis on improvement accounting information quality. Methods/statistical analysis: To achieve this objective, reference was made to previous studies and related research, with a qualitative study based on in-depth and semi-structured interviews with specialists in the field of accounting and data analysis. Findings: The study concluded the impact of big data on the roles of accountants and the profession of accounting in the future, the importance of big data analysis in improving the accounting information quality. Improvements/applications: The other main findings of this research are that the importance to teach Big Data and business analysis in the curriculum of accounting education at the university level to enhance students’ knowledge on the importance of such data and how to process, store, and use them in the accounting field. The study recommends carrying out further scientific and applied research in Big Data to know its impact on the developments of the accounting profession. Originality/ value: The original contribution of the study lies in the empirical investigation of the phenomenon of Big Data and the extent of the need for it because it provides great opportunities in the field of accounting measurement, changing the roles of accountants, the development of the accounting profession, and improving the quality of accounting information as one of the most recent developments in the accounting context.