• The Journal of Asian Finance, Economics and Business
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• v.8 no.12
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• pp.377-389
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• 2021

This study aims at investigating the effects of big accounting data on the sustainable business growth of listed firms in Thailand. In addition, it examines the mediating effects of accounting information quality and decision-making effectiveness and the moderating effects of digital innovation on the research relationships. The study's useful samples are the 289 listed Thai companies. To examine the research relationships, the structural equation model and multiple regression analysis are used in this study. According to the results of this study, big accounting data has a significant effect on accounting information quality, decision-making effectiveness, and sustainable business growth. Next, accounting information quality significantly affects decision-making effectiveness and sustainable business growth. Similarly, decision-making effectiveness significantly affects sustainable business growth. Both accounting information quality and decision-making effectiveness mediate the big accounting data-sustainable business growth relationships. Lastly, digital innovation moderates the effects of accounting information quality and decision-making effectiveness on sustainable business growth. Accordingly, In conclusion, big accounting data has emerged as a key source of sustainable competitive advantage. As a result, to succeed in competitive environments, businesses must have a thorough understanding of big accounting data.

• Journal of Convergence for Information Technology
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• v.8 no.5
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• pp.145-152
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• 2018

The paper aims to present the direction in which accounting education should proceed to enhance the expertise of accounting works in the new era in which big data is the center. This paper examines the definition and analysis of big data, and reviews the effectiveness through big data development in accounting expertise with specific references. Also, this paper presents some of the plans selected by professional accounting bodies and universities to address the topic of big data in the accounting curriculum. According to the plan, big data could provide a blueprint for the future role of accounting and financial experts. Therefore, what this study suggests is to improve educational content by adding big data topics to current accounting curricula in order to help accounting professionals of future generations prepare for technologies related to big data analysis in advance.

• Journal of Convergence for Information Technology
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• v.11 no.11
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• pp.10-16
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• 2021

As the implementation of smart factories spreads widely, the need for research to improve data efficiency is raised by prioritizing massive amounts of big data using IoT devices in terms of relevance and quality. The purpose of this study is to investigate whether prioritizing big data in management accounting decisions such as cost volatility estimation and recipe optimization can improve smart solution performance and decision-making effectiveness. Based on the survey answers of 84 decision makers at domestic small and medium-sized manufacturers who operate smart solutions such as ERP and MES that link manufacturing data in real time, empirical research was conducted. As a result, it was analyzed that setting prioritization of big data has a positive effect on decision-making in management accounting. became In addition, it was found that big data prioritization has a mediating effect that indirectly affects smart solution performance by using big data in management accounting decision making. Through the research results, it will be possible to contribute as a prior research to develop a scale to evaluate the correlation between big data in the process of business decision making.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.15-27
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• 2023

The purpose of this research is to investigate the impact of Business Intelligence (BI) on the relation between Big Data Analytics (BDA) and Financial Performance (FP), at the beginning we reviewed the academic accounting and finance literature to develop the theoretical framework of business intelligence, big data and financial performance in terms of definition, motivations and theories, then we conduct an empirical analysis based on questionnaire-base survey data collected. The researchers identified the study population in the joint-stock companies listed on the Egyptian Stock Exchange and operating in the sectors and activities related to modern technologies in information systems, big data analytics, and business intelligence, in addition to the auditing offices that review the financial reports of these companies, and The sector closest to the research objective is the communications, media, and information technology sector, where the survey list was distributed among the sample companies with (15) lists for each company, and (15) lists for each audit office, so that the total sample becomes (120) individuals (with a response rate 83.3%), The results show, First, Big data analytics significantly affect organizations' financial performance, second, Business intelligence mediates (partial) the relationship between big data analytics and financial performance.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.41-50
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• 2020

The paper aims to investigate auditors, auditing firms and other external factors that affect quality of information technology audit in Vietnam. We conducted 2 types of data collections including direct and on survey. For direct survey, we sent directly to auditors at the training classes organized by State Securities Exchanges Commission. An online survey was established and Google doc link was provided to the Big4 and non-Big4 auditors. We received 138 survey responses in that 90 auditors came from Big4 and 48 auditors from non-Big4 firms. The data are analyzed using a factor analysis and compare means approaches to illustrate the potential IT audit quality factors and identify differences between two groups of auditors. The results show that independence and accounting knowledge and audit skills are the most important factors. And since external auditors perform many assurance services, the independence is critical. The result also shows that the auditors need to have enough competent and professional skills when conducting an audit, especially within an IT environment that requires high quality. The findings suggest a similar pattern of two groups in the context of Vietnam and some factors of auditors and auditing firms appear to have a statistically significant impact on quality of IT audit.

• International journal of advanced smart convergence
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• v.8 no.3
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• pp.193-200
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• 2019

Accruals-Quality(AQ) is an important proxy for evaluating the quality of accounting information disclosures. High-quality accounting information will provide high predictability and precision in the disclosure of earnings and will increase the response to stock prices. And high Accruals-Quality, such as mitigating heterogeneity in accounting information interpretation, provides information usefulness in capital markets. The purpose of this study is to suggest how AQ, which represents the quality of accounting information disclosure, is transformed into digitized data in real-time in combination with IT information technology and provided to financial analyst's information environment in real-time. And AQ is a framework for predictive analysis through big data log analysis system. This real-time information from AQ will help financial analysts to increase their activity and reduce information asymmetry. In addition, AQ, which is provided in real time through IT information technology, can be used as an important basis for decision-making by users of capital market information, and is expected to contribute in providing companies with incentives to voluntarily improve the quality of accounting information disclosure.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.143-150
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• 2021

This study investigates and analyzes the difference in Indonesian banks' earnings quality in the pre-audit and post-audit period. This study also investigates the difference in audit quality done by public accounting firms. This study employs time series data taken from the unaudited and audited financial statements of banks listed on the Indonesia Stock Exchange in 2012-2016. Sample selection is made by using a purposive sampling method. The population of this study is 43 banks, and after checking the data for validity and reliability, the final sample size was 26 banks. Audit quality is operationalized with the size of the auditor. Earnings quality is proxied by accruals calculated using the Beaver and Engel (1996) model. The data analysis method used in this study is the paired-sample t-test and chow test. This study shows that there is no difference in earnings quality in the pre-audit and post-audit period. This study also reveals no difference in audit quality between the big four and non-big four auditors. These findings mean that independent auditors do not play a useful role in increasing the reliability of accounting information presented by management to stakeholders. Besides, this study's results do not verify the agency theory regarding auditors' role to minimize opportunistic management behavior in preparing financial statements.

• Journal of Information Technology Services
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• v.20 no.2
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• pp.91-109
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• 2021

Recently, social and economic environment has been rapidly changed. In particular, the development of IT technology accelerated the introduction of databases, communication networks, information processing and analyzing systems, making the use of such information and communication technology an essential factor for corporate management innovation. This change also affected the accounting areas. The purpose of this study is to document changes in accounting areas due to the adoption of IT technologies in the era of technology and information, to define the required accounting professions in this era, and to present the efficient educational methodologies for training such accounting experts. An accounting expert suitable for the era of technology and information means an accounting profession not only with basic accounting knowledge, competence, independency, reliability, communication skills, and flexible interpersonal skills, but also with IT skills, data utilization and analysis skills, the understanding big data and artificial intelligence, and blockchain-based accounting information systems. In order to educate future accounting experts, the accounting curriculum should be reorganized to strengthen the IT capabilities, and it should provide a wide variety of learning opportunities. It is also important to provide a practical level of education through industry and academic cooperation. Distance learning, web-based learning, discussion-type classes, TBL, PBL, and flipped-learnings will be suitable for accounting education methodologies to foster future accounting experts. This study is meaningful because it can motivate to consider accounting educational system and curriculum to enhance IT capabilities.

• Journal of Convergence for Information Technology
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• v.10 no.7
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• pp.14-19
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• 2020

This study suggests an accounting information processing model based on internet standard XBRL which applies an extensible business reporting language, the XML technology. Due to the differences in document characteristics among various companies, this is very important with regard to the purpose of accounting that the system should provide useful information to the decision maker. This study develops a data mining model based on XML hierarchy which is stored as XBRL in the X-Hive data base. The data ming analysis is experimented by the data mining association rule. And based on XBRL, the DC-Apriori data mining method is suggested combining Apriori algorithm and X-query together. Finally, the validity and effectiveness of the suggested model is investigated through experiments.

• International Journal of Advanced Culture Technology
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• v.7 no.4
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• pp.255-259
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• 2019

This study reviews the analysis and characteristics of databases from big data and then establishes representational strategy. Thus, analysis has continued for a long time in the quantity and quality of data, and there are changes in the location of data in the social sciences, past trends and the emergence of big data. The introduction of big data is presented as a prototype of new social science and is a useful practical example that empirically shows the need, basis, and direction of analysis through trend prediction services. Big data provides a future perspective as an important foundation for social change within the framework of basic social sciences.