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Opportunities and Challenges of Big Data Application in the Public Sector Accounting Information System from the Accountabiliy Perspective
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Mohammad Arab Mazar   , Amir Moradi * |
| Shahid Beheshti University |
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Abstract: (783 Views) |
After a decade of research and practice on the big data applications in the private sector, just a few theoretical and practical attempts have been made to study and use this emergent technology in the public sector.
Specifically, the applications of big data in the public sector accounting information system and their implications on the accountability of public and government organizations have not been adequately investigated so far.
Thus, to fill the gap, by reviewing state-of-the-art literature and investigating the most important efforts in the world, this study attempts at identifying the potential and actual applications of big data in the public sector accounting information system and examining their implications on the accountability of public and government organizations.
Results reveal that, from the accountability perspective, big data use in the public sector accounting information system has the potential to improve financial accounting and reporting as well as management accounting and performance reporting capabilities, improving accountability in the public sector and government organizations. As addressed in this study, achieving desirable benefits from big data requires overcoming the challenges and constraints that are of particular importance, especially in the context of public sector.
Results of this study, through enhancing the awareness of public sector authorities of the big data potentials, could be useful in designing and implementing the proper big data projects in the public sector and government’s financial system.
Additionally, due to dearth of studies exploring big data use in the public sector accounting information system, accountability framework employed and the big data applications mentioned in this study, could not only contribute to the literature, but also set a direction for further studies.
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| Keywords: Big Data, Accounting Information System, Public Sector, Accountability, Financial Accounting and reporting, Management Accounting, Performance Reporting. |
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Full-Text [PDF 676 kb]
(120 Downloads)
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Type of Study: Applicable |
Subject:
Accounting
Received: 2019/11/30 | Accepted: 2020/08/4 | Published: 2020/08/31
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