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Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant

Author

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  • Adrian GROȘANU

    (Babeș-Bolyai University, Cluj-Napoca)

  • Melinda-Timea FÜLÖP

    (Babeș-Bolyai University, Cluj-Napoca)

  • George-Silviu CORDOȘ

    (Babeș-Bolyai University, Cluj-Napoca)

  • Gabriel RAITA

    (Cluj)

Abstract

In the present article we analyse the usage of the Big Data techniques in the accounting profession, the authors’ findings revealing that this system is not as widely used by professional accountants as in other related fields. Firstly, we present modern data techniques to promote the understanding of their application potential highlighting the need for the accounting profession to head towards Big Data and financial review methods. The modern engagements in the accounting profession often imply the review of the clients using Big Data in order to remain competitive and relevant in the current business environment. Thus, the theoretical part is supplemented by a case study regarding the level of knowledge concerning the Big Data concept among professional accountants. In a Big Data environment, the professional accountant has the potential to perform more advanced projection analysis. Lastly, we present a series of conclusions that we hope will contribute to the literature, because professional accountants are interested in this field.

Suggested Citation

  • Adrian GROȘANU & Melinda-Timea FÜLÖP & George-Silviu CORDOȘ & Gabriel RAITA, 2021. "Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 64-72, December .
    • Handle: RePEc:ahd:journl:v:1:y:2021:i:12:p:64-72
    DOI: 10.37945/cbr.2020.12.08
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    Cited by:

    1. Grosu, Veronica & Cosmulese, Cristina Gabriela & Socoliuc, Marian & Ciubotariu, Marius-Sorin & Mihaila, Svetlana, 2023. "Testing accountants' perceptions of the digitization of the profession and profiling the future professional," Technological Forecasting and Social Change, Elsevier, vol. 193(C).

    More about this item

    Keywords

    Big Data; digital era; artificial intelligence; accounting profession; professional accountant;
    All these keywords.

    JEL classification:

    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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