...Franziska Franke; Martin R.W. Hiebl Purpose Existing research on the relationship between big data and organizational decision quality is still few and far between, and what does exist often assumes direct effects of big data on decision quality. More recent research indicates that such direct...

...Canchu Lin; Anand S. Kunnathur; Long Li Purpose The purpose of this paper is to provide a conceptual understanding of Big Data practices in organizations, which will enable exploring the operational and strategic roles of Big Data in organizational performance. Design/methodology/approach Both...

...Steve Green; Earl McKinney Jr; Kurt Heppard; Luis Garcia Purpose This paper aims to discuss the viewpoint that Big Data’s major impacts on the accounting community will be changes in consumers’ demand of accounting data and its impact on decision-making. Big Data is leading consumers to prefer...

...Emily M. Coyne; Joshua G. Coyne; Kenton B. Walker Purpose Big Data has become increasingly important to multiple facets of the accounting profession, but accountants have little understanding of the steps necessary to convert Big Data into useful information. This limited understanding creates...