أبحاث إقتصادية معاصرة
Volume 7, Numéro 1, Pages 39-48
2024-04-22

The Impact Of Using Big Data On The Quality Of Accounting Information

Authors : Sayah Abdellah . Badi Abdelmadjid .

Abstract

This study came to highlight the impact of the use of big data in enhancing the quality of accounting information due to its importance in enabling the analysis of huge amounts of financial statements with high accuracy and to increase the level of transparency between the actors with the institution . This study concluded that big data allows organizations to deal with a huge amount of data and analyze it, which enhances the quality of accounting information and thus enables to give a real picture of the financial situation of the organization to make sound decisions that ensure its continuity and development, in addition to preventing the depletion of enterprise resources for fraud and embezzlement, work in transparency and respect the rights of various parties

Keywords

Big data, Quality of accounting information