• The Journal of Asian Finance, Economics and Business
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• 제8권12호
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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.

• 융합정보논문지
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• 제8권5호
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• pp.145-152
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• 2018

이 논문은 빅데이터가 중심이 되는 새로운 시대를 맞이하여 회계업무의 전문성을 높이기 위해 회계교육이 나아가야 할 방향을 제시하고자 한다. 빅데이터의 정의와 분석방법을 살펴보고, 회계전문분야에서 빅데이터 개발을 통한 효용성을 구체적인 언급과 함께 검토한다. 또한, 회계교육과정에 빅데이터라는 주제를 다루기 위하여 회계전문가 모임과 대학이 선택한 몇 가지 계획을 제시한다. 그 계획에 따르면 빅데이터는 회계와 재무전문가의 미래역할에 대한 청사진을 제시할 수 있을 것으로 본다. 그러므로 이 연구가 제안하는 바는 다음과 같다. 미래세대의 회계전문가들이 빅데이터 분석과 관련된 기술을 미리 준비할 수 있도록 빅데이터 주제를 현재의 회계 교육과정에 추가하여 교육내용이 개선시키는 것이다.

• 융합정보논문지
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• 제11권11호
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• pp.10-16
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• 2021

스마트공장의 구현이 널리 확산되면서 IoT장비를 이용한 방대한 양의 빅 데이터를 관련성과 품질 측면에서 우선순위를 지정하여 데이터 효율성을 향상시킬 수 있는 연구 필요성이 제기된다. 원가변동성 추정, 레시피 최적화 등의 관리회계 의사결정에 있어서 빅 데이터의 우선순위를 지정하는 것이 스마트솔루션 성과와 의사결정 효과를 향상시킬 수 있는지를 규명함이 본 연구의 목적이다. 제조데이터를 실시간으로 연계한 ERP, MES 등의 스마트솔루션을 운영하는 국내 중소제조업체 의사결정자 84명의 설문답변을 토대로 경험적 연구 수행 결과, 빅데이터우선순위 설정은 관리회계 의사결정에 긍정적인 영향을 미치는 것으로 분석되었다. 아울러 빅 데이터 우선 순위 지정은 관리회계 의사결정에서 빅 데이터를 사용함으로써 스마트솔루션 성과에 간접적인 영향을 미치는 매개 효과가 있음을 발견하였다. 연구결과를 통하여 경영의사결정과정에서 빅 데이터 간의 연관성을 평가하는 척도를 개발함에 선행연구로서의 기여를 할 수 있을 것이다.

• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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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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• 제7권4호
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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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• 제8권3호
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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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• 제8권2호
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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.

• 한국IT서비스학회지
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• 제20권2호
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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.

• 융합정보논문지
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• 제10권7호
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• pp.14-19
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• 2020

확장성 보고서 언어인 XML기술을 회계보고 영역에 응용한 인터넷 표준인 XBRL에 기초한 회계정보처리 모형을 제안하고자 한다. 기업마다 문서의 특성이 상이하기에 의사결정자에게 유용한 정보를 제공하여야 한다는 회계의 목적에 비추어 그 중요성이 크다. 본 연구는 X-Hive 데이터베이스 내에 XBRL로 저장된 XML 계층구조를 기반으로 하는 데이터 마이닝 모형을 제안하고자 한다. 데이터마이닝 분석은 연관규칙으로 실험되었고 XBRL을 기반으로 DC-Apriori 데이터마이닝 방법을 Apriori알고리즘과 X쿼리를 결합하여 제안한다. 마지막으로 제안 모형의 타당성과 유효성에 대해서는 실험을 통해 검증하였다.

• International Journal of Advanced Culture Technology
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• 제7권4호
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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.