IDEAS home Printed from https://ideas.repec.org/a/ehu/cuader/55447.html
   My bibliography  Save this article

Big Data, Accounting and International Development: Trends and challenges

Author

Listed:
  • Arroyo Esteban, Sonia
  • Urquía Grande, Elena
  • Martínez de Silva, Alberto
  • Pérez Estébanez, Raquel

Abstract

[EN] This article aims to show how the Big Data techniques application in accounting to monitor international cooperation projects are a green-field in the academic world. To obtain an exhaustive vision of the state of the art in academic research in this field, a bibliometric analysis has been carried out, based on multiple Web of Science searches, with focus on international development, Big Data and accounting, adding the holistic vision of the 17 SDGs or “Sustainable Development Goals” of the UN Agenda 2030. Research on Big Data, international development and accounting is a new field that has started in 2015 although academic literature is still scarce. Publications related to SDGs also begin on that date, but with much more prolific academic literature, without explicit references to the use of Big Data in accounting. The article finds deficiencies in existing academic research compared to other enterprise fields in which Big Data techniques are much more developed, and international organization reports lead this line of research, as opposed to the scholarly world. The main practical implication derived from the paper is the need to deepen in real cases of use outside the academic sphere as a starting point to develop this line of research. The development of this research area will help NPOs and governments to have a better accounting to evaluate the impact of their initiatives and cooperation projects. In addition to the bibliometric techniques used for the analysis of main publications, authors and relevant topics focused on this area of study, the authors consider a challenge and an opportunity to take the plunge into this field from academic world, which will undoubtedly improve decision-making in international development, emphasizing the need to gain momentum given the current state of greenfield.

Suggested Citation

  • Arroyo Esteban, Sonia & Urquía Grande, Elena & Martínez de Silva, Alberto & Pérez Estébanez, Raquel, 2022. "Big Data, Accounting and International Development: Trends and challenges," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    • Handle: RePEc:ehu:cuader:55447
    as

    Download full text from publisher

    File URL: https://addi.ehu.es/handle/10810/55447
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Protopop, Iuliia & Shanoyan, Aleksan, 2016. "Big Data and Smallholder Farmers: Big Data Applications in the Agri-Food Supply Chain in Developing Countries," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 19(A), pages 1-18, June.
    2. Kayvan Kousha & Mike Thelwall, 2008. "Sources of Google Scholar citations outside the Science Citation Index: A comparison between four science disciplines," Scientometrics, Springer;Akadémiai Kiadó, vol. 74(2), pages 273-294, February.
    3. Baldwin, Carliss Y & Tribendis, Joseph J & Clark, Joel P, 1984. "The Evolution of Market Risk in the U.S. Steel Industry and Implications for Required Rates of Return," Journal of Industrial Economics, Wiley Blackwell, vol. 33(1), pages 73-98, September.
    4. Henry Small, 1973. "Co‐citation in the scientific literature: A new measure of the relationship between two documents," Journal of the American Society for Information Science, Association for Information Science & Technology, vol. 24(4), pages 265-269, July.
    5. Henry Small, 1999. "Visualizing science by citation mapping," Journal of the American Society for Information Science, Association for Information Science & Technology, vol. 50(9), pages 799-813.
    6. Osmo Kuusi & Martin Meyer, 2007. "Anticipating technological breakthroughs: Using bibliographic coupling to explore the nanotubes paradigm," Scientometrics, Springer;Akadémiai Kiadó, vol. 70(3), pages 759-777, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Liu, Aiping & Urquía-Grande, Elena & López-Sánchez, Pilar & Rodríguez-López, Ángel, 2023. "Research into microfinance and ICTs: A bibliometric analysis," Evaluation and Program Planning, Elsevier, vol. 97(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Gaviria-Marin, Magaly & Merigó, José M. & Baier-Fuentes, Hugo, 2019. "Knowledge management: A global examination based on bibliometric analysis," Technological Forecasting and Social Change, Elsevier, vol. 140(C), pages 194-220.
    2. Serhat Burmaoglu & Ozcan Saritas, 2019. "An evolutionary analysis of the innovation policy domain: Is there a paradigm shift?," Scientometrics, Springer;Akadémiai Kiadó, vol. 118(3), pages 823-847, March.
    3. Giovanni Matteo & Pierfrancesco Nardi & Stefano Grego & Caterina Guidi, 2018. "Bibliometric analysis of Climate Change Vulnerability Assessment research," Environment Systems and Decisions, Springer, vol. 38(4), pages 508-516, December.
    4. Dixit, Aasheesh & Jakhar, Suresh Kumar, 2021. "Airport capacity management: A review and bibliometric analysis," Journal of Air Transport Management, Elsevier, vol. 91(C).
    5. Magdalena Olczyk, 2016. "International Competitiveness in the Economics Literature: A Bibliometric Study," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 2(4), pages 375-388, October.
    6. Masaki Eto, 2013. "Evaluations of context-based co-citation searching," Scientometrics, Springer;Akadémiai Kiadó, vol. 94(2), pages 651-673, February.
    7. Sarin, Shikhar & Haon, Christophe & Belkhouja, Mustapha & Mas-Tur, Alicia & Roig-Tierno, Norat & Sego, Trina & Porter, Alan & Merigó, José M. & Carley, Stephen, 2020. "Uncovering the knowledge flows and intellectual structures of research in Technological Forecasting and Social Change: A journey through history," Technological Forecasting and Social Change, Elsevier, vol. 160(C).
    8. Bruno Miranda Henrique & Vinicius Amorim Sobreiro & Herbert Kimura, 2018. "Building direct citation networks," Scientometrics, Springer;Akadémiai Kiadó, vol. 115(2), pages 817-832, May.
    9. Félix Moya-Anegón & Benjamín Vargas-Quesada & Victor Herrero-Solana & Zaida Chinchilla-Rodríguez & Elena Corera-Álvarez & Francisco J. Munoz-Fernández, 2004. "A new technique for building maps of large scientific domains based on the cocitation of classes and categories," Scientometrics, Springer;Akadémiai Kiadó, vol. 61(1), pages 129-145, September.
    10. Wenceslao Arroyo-Machado & Daniel Torres-Salinas & Nicolas Robinson-Garcia, 2021. "Identifying and characterizing social media communities: a socio-semantic network approach to altmetrics," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(11), pages 9267-9289, November.
    11. Yun, Jinhyuk & Ahn, Sejung & Lee, June Young, 2020. "Return to basics: Clustering of scientific literature using structural information," Journal of Informetrics, Elsevier, vol. 14(4).
    12. Irena Sajovic & Bojana Boh Podgornik, 2022. "Bibliometric Analysis of Visualizations in Computer Graphics: A Study," SAGE Open, , vol. 12(1), pages 21582440211, January.
    13. Mehdi Amirkhani & Igor Martek & Mark B. Luther, 2021. "Mapping Research Trends in Residential Construction Retrofitting: A Scientometric Literature Review," Energies, MDPI, vol. 14(19), pages 1-18, September.
    14. Xiaomei Luo & Yuduo Wu & Lina Niu & Lucheng Huang, 2022. "Bibliometric Analysis of Health Technology Research: 1990~2020," IJERPH, MDPI, vol. 19(15), pages 1-17, July.
    15. Miguel R. Guevara & Dominik Hartmann & Manuel Aristarán & Marcelo Mendoza & César A. Hidalgo, 2016. "The research space: using career paths to predict the evolution of the research output of individuals, institutions, and nations," Scientometrics, Springer;Akadémiai Kiadó, vol. 109(3), pages 1695-1709, December.
    16. Konstantin Fursov & Alina Kadyrova, 2017. "How the analysis of transitionary references in knowledge networks and their centrality characteristics helps in understanding the genesis of growing technology areas," Scientometrics, Springer;Akadémiai Kiadó, vol. 111(3), pages 1947-1963, June.
    17. Aparna Basu & Roland Wagner Dobler, 2012. "‘Cognitive mobility’ or migration of authors between fields used in mapping a network of mathematics," Scientometrics, Springer;Akadémiai Kiadó, vol. 91(2), pages 353-368, May.
    18. Ribeiro, Hugo & Barbosa, Belém & Moreira, António C. & Rodrigues, Ricardo, 2022. "Churn in services – A bibliometric review," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    19. Mingchun Cao & Ilan Alon, 2020. "Intellectual Structure of the Belt and Road Initiative Research: A Scientometric Analysis and Suggestions for a Future Research Agenda," Sustainability, MDPI, vol. 12(17), pages 1-40, August.
    20. Liyan Huang & Hong Ching Goh & Rosli Said, 2023. "Understanding the social integration process of rural–urban migrants in urban china: a bibliometrics review," Journal of Population Research, Springer, vol. 40(4), pages 1-34, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ehu:cuader:55447. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alcira Macías Redondo (email available below). General contact details of provider: https://edirc.repec.org/data/ieahues.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.