Infer, Predict, and Assure: Accounting Opportunities in Data Analytics
Infer, Predict, and Assure: Accounting Opportunities in Data Analytics
Gary P. Schneider,Jun Dai,2 Authors,Robyn L. Raschke
2015 · DOI: 10.2308/ACCH-51140
131 Citations
TLDR
Organizing principles from Mauldin and Ruchala's (1999) meta-theory of accounting information systems (AIS) are used to identify current data analytics use, examine how data analytics impacts the accounting environment, and discuss challenges and research opportunities.