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1-4 of 4
Keywords: Data analytics
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Journal Articles
Data analytics adoption in financial auditing: institutional pressures, conformity and resistance
Available to Purchase
Journal of Accounting & Organizational Change 1–25.
Published: 22 April 2026
...Ahmed Atef Oussii; Naouel Fendri Zouari Purpose This study aims to investigate the pressures influencing the adoption of data analytics (DA) in financial auditing in Tunisia. It further analyzes how audit firms respond to these pressures through different patterns of compliance and resistance...
Journal Articles
Leveraging data analytics diagnostically and interactively for effective management control
Available to Purchase
Journal of Accounting & Organizational Change 1–28.
Published: 15 April 2026
...Nils Gimpl; Andreas Wald; Ágnes Szukits; Ronald Gleich Purpose Digitalization drives organizational change. The use of data analytics ( DA ), a key digital technology, aims to enhance management control ( MC ) effectiveness by enabling the analysis and processing of large quantities of data...
Journal Articles
Big data integration in performance management and control: a socio-technical perspective
Available to Purchase
Journal of Accounting & Organizational Change (2026) 22 (2): 313–332.
Published: 27 March 2025
.... Siti-Nabiha can be contacted at: nabiha@usm.my 23 07 2024 06 11 2024 16 01 2025 09 03 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Performance management systems Big data Data analytics Transportation...
Journal Articles
Understanding the internal audit function in a digitalised business environment
Available to Purchase
Journal of Accounting & Organizational Change (2021) 17 (2): 197–216.
Published: 19 October 2020
.... Second, the demand for consulting activities performed by internal auditors is higher and third, digitalisation modifies the working practices of internal auditors in their day-to-day tasks. New technologies such as data analytics tools are being implemented progressively in internal audit departments...
