An Accounting Information Systems Perspective on Data Analytics and Big Data

TLDR

Forty‑six academics and practitioners met at the second Journal of Information Systems Conference to discuss data analytics and Big Data from an accounting information systems perspective. The commentary synthesizes and expands the conference discussions and proposes future research directions. Panels highlighted the growing need for advanced analytics skills, privacy and security considerations, creative thinking, and automation threats, as well as demands for privacy‑compliance audits and curriculum changes.

Abstract

ABSTRACT Forty-six academics and practitioners participated in the second Journal of Information Systems Conference to discuss data analytics and Big Data from an accounting information systems perspective. The panels discussed the evolving role of technology in accounting, privacy within the domain of Big Data, and people and Big Data. Throughout all three panels, several topics emerged that impact all areas of accounting—developing enhanced analytical and data handling skills; evaluating privacy, security requirements, and risks; thinking creatively; and assessing the threat of automation to the accounting profession. Other topics were specific to a segment of the profession, such as the growing demand for privacy compliance audits and the curriculum adjustments necessary to develop data analytic skills. This commentary synthesizes and expands the discussions of the conference panels and suggests potential areas for future research.