BIG DATA and ANALYTICS in Accounting: Review and Synthesis of Research
Journal: Accounting Analysis Auditing
Year: 2025

This study’s relevance comes from adapting accounting for digital transformation and big data (BD). BD and big data analytics (BDA) are now widely accepted terms for large datasets. Analyzing and managing these datasets requires innovative methods. Accountants meet many obstacles when using analytical methods, hindering broader adoption. One of the fundamental difficulties is the insufficient adaptation of traditional accounting platforms to working with BD. Companies incur significant expenses