Big data and its role in improving the quality of accounting information (exploratory study)

Abstract

The aim of the research is to explain the concept, importance, types and characteristics of big data, as well as to show how to improve the quality of accounting information in light of the use of big data by studying the different effects of that data. Descriptive exploratory in the practical side by relying on the questionnaire that was distributed to a sample of academics in Iraqi universities, professionals and auditors, and the research concluded a set of conclusions, the most important of which are: The use of big data by economic units helps improve the quality of accounting information, as the use of data leads It aims to improve the level of financial reports by providing integrated information on the economic unit.

The research concluded with a set of recommendations, the most important of which are: Working to integrate the various data sources into the accounting information systems. For example, text, visual and audio data are gradually being linked with traditional data, and here accountants need to improve their data analytics skills to be able to deal with large amounts of data