1.

Record Nr.

UNIPARTHENOPE000037357

Autore

Agostini, Marisa

Titolo

Big data and analytics in accounting [risorsa elettronica] : theories, regulations and implications / Marisa Agostini, Daria Arkhipova

Pubbl/distr/stampa

Torino, : Giappichelli, 2023

Titolo uniforme

Big data and analytics in accounting

ISBN

979-12-211-7913-2

Descrizione fisica

1 testo elettronico (IX, 145 p.)

Collana

Business administration and accounting studies ; 22

Altri autori (Persone)

Arkhipova, Daria

Disciplina

005.7

Collocazione

EBOOK

Lingua di pubblicazione

Inglese

Formato

Risorsa elettronica

Livello bibliografico

Monografia

Nota di contenuto

Indice del libro free access: (http://digital.casalini.it/9791221179132)

Sommario/riassunto

Digital technologies such as big data analytics (BDA) are being increasingly used by businesses to create economic and societal value (Ferraris et al., 2019; Constantiou and Kallinikos, 2015; Günther et al., 2017; Rana et al., 2023). As a consequence, academic literature has emphasised their "disruptive potential\201D for enhancing corporate sustainability performance (Etzion and Aragon-Correa, 2015), creating more equal and inclusive society (Secundo et al., 2017), fostering optimal reallocation of underutilized resources (Etter et al., 2019) and enabling more participatory and democratic forms of governance (Neu et al., 2019; Ojala et al., 2019; Uldam, 2018). Conversely, the advocates of the critical approach have raised concerns about digital technologies related to privacy and security threats (La Torre et al., 2018), limitations of autonomy and freedom (Andrew and Baker, 2019), labour exploitation (Fuchs, 2010), lack of algorithmic accountability (Martin, 2019),