Literature Study on the Effect of Big Data Usage on Accounting Information Systems Looking at Comparisons of Previous Research

Abstract

Technologies such as Big Data present opportunities for companies and markets to determine the way forward to achieve their goals in accordance with the data obtained. In the construction of a traditional information life cycle to model cycles that accommodate the diversity of Big Data. The resulting model limits information systems that turn Big Data into information by meeting information needs and controlling internal and external decision-making. Big data is not only a large, complex data to deal with and considered an extraordinary opportunity but also refers to the way of thinking or living in a data-rich and empirically driven world of life. Accounting information systems, both hardware and software are important components because the security of hardware systems must also be considered. In this article, researchers found that big data is very influential on corporate reporting. The impact that big data has on corporate reporting is that reducing company reporting time, data analysis through big data techniques significantly helps in the selection, organization, and processing of information to ensure efficient decision making in any organization. Other findings state that big data can be used to collect and process information resources and ensure information processing efficiency. Therefore, the focus in this study is to compare the influence of big data usage on accounting information systems based on previous research.