Smart technologies influence the accounting and reporting environment and pose several challenges to academics and practitioners. In this scenario, Big Data (BD) and BD analytics could play a crucial role in improving management control and accounting practices, as well as the accuracy of financial, non-financial and sustain-ability reporting. This paper is the first to draft the impact of BD and BD analytics in the management of non-financial and sustainable information. It involved a re-view of the literature connecting BD to sustainability accounting and reporting, us-ing document-based data covering the 2010-2022 period. The paper’s main contribution, by applying a qualitative approach, is the mapping of current research on this emerging topic. Elaborating on previous scholarly contributions, it provides a first account of this research area and recommends possible directions for future studies.
Big data and sustainability reports: The current approach to non-accounting data management / Galeotti, Michele; Lombardi, Rosa; Paoloni, Paola; Roberto, Fabiana. - In: MANAGEMENT CONTROL. - ISSN 2239-0391. - 2 special issue:(2022), pp. 95-116.
Big data and sustainability reports: The current approach to non-accounting data management
Galeotti, MichelePrimo
;Lombardi, Rosa
Secondo
;Paoloni, PaolaPenultimo
;
2022
Abstract
Smart technologies influence the accounting and reporting environment and pose several challenges to academics and practitioners. In this scenario, Big Data (BD) and BD analytics could play a crucial role in improving management control and accounting practices, as well as the accuracy of financial, non-financial and sustain-ability reporting. This paper is the first to draft the impact of BD and BD analytics in the management of non-financial and sustainable information. It involved a re-view of the literature connecting BD to sustainability accounting and reporting, us-ing document-based data covering the 2010-2022 period. The paper’s main contribution, by applying a qualitative approach, is the mapping of current research on this emerging topic. Elaborating on previous scholarly contributions, it provides a first account of this research area and recommends possible directions for future studies.File | Dimensione | Formato | |
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