Big data, accounting, theoretical framework, data quality


The increasing volume, velocity, and variety of data generated in today’s
digital economy have given rise to new opportunities and challenges for the field
of accounting. Big data has the potential to revolutionize accounting practices by
providing a wealth of information that was previously unavailable. However, to
fully realize the potential of big data, it is essential to develop a theoretical framework for analyzing and evaluating the data. This paper presents a theoretical
framework for analyzing big data in accounting. The framework includes considerations related to data quality, data privacy, and ethics. The paper concludes by
discussing the implications of big data for accounting practice and research, and
by offering recommendations for future research in this area.

Author Biographies

Georgios L. THANASAS, University of Patras

Dr., Assistant Professor, Department of Management Science and Technology

Leonidas THEODORAKOPOULOS, University of Patras

Dr., Adjunct Assistant Professor, Department of Management Science and
Technology, University of Patras


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Received: June 15, 2023.

Reviewed: July 7, 2023.

Accepted: November 7, 2023.




How to Cite

THANASAS, Georgios L., and Leonidas THEODORAKOPOULOS. “ACCOUNTING IN THE ERA OF BIG DATA: CASE STUDIES AND FRAMEWORKS”. Journal of European Economy, vol. 22, no. 4, Feb. 2024, pp. 506-1, doi:10.35774/jee2023.04.506.