LEADER 02423nlm0 2200361 450 001 000037357 005 20250227120505.0 010 $a979-12-211-7913-2$beBook-PDF 100 $a20231030d2023----km-y0itay50------ba 101 0 $aeng 102 $aIT 105 $a--------001cy 106 $as 135 $adoug----uuuuu 200 1 $aBig data and analytics in accounting$brisorsa elettronica$etheories, regulations and implications$fMarisa Agostini, Daria Arkhipova 210 $aTorino$cGiappichelli$d2023 215 $a1 testo elettronico (IX, 145 p.) 225 2 $aBusiness administration and accounting studies$v22 230 $aTesto elettronico 327 1 $aIndice del libro free access:$uhttp://digital.casalini.it/9791221179132 330 $aDigital 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), 410 0$12001$aBusiness administration and accounting studies$v22 500 10$aBig data and analytics in accounting$94315542 610 1 $aBig data 676 $a005.7$v23$9DATI NEI SISTEMI DI ELABORATORI 700 1$aAgostini,$bMarisa$4070$01061780 701 1$aArkhipova,$bDaria$4070$01784181 801 0$aIT$bUNIPARTHENOPE$c20250227$gREICAT$2UNIMARC 856 4 $aData ultima consultazione: 27-02-2025$uhttp://digital.casalini.it/9791221179132$zAccesso limitato alla rete di Ateneo Università di Napoli "Parthenope" 912 $a000037357 951 $aEBOOK$b49891$cNAVA1$d2025 996 $aBig data and analytics in accounting$94315542 997 $aUNIPARTHENOPE