Big Data in strategic management accounting
The importance of the influence of Industry 4.0 and the digitalization of the economy on the development of the accounting system in modern conditions has been grounded. The role of Big Data in solving key accounting problems and increasing the relevance of accounting information has been grounded....
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2023-12-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| Subjects: | |
| Online Access: | http://pbo.ztu.edu.ua/article/view/296869 |
| _version_ | 1827353139470139392 |
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| author | S.F. T.O. O.M. |
| author_facet | S.F. T.O. O.M. |
| author_sort | S.F. |
| collection | DOAJ |
| description | The importance of the influence of Industry 4.0 and the digitalization of the economy on the development of the accounting system in modern conditions has been grounded. The role of Big Data in solving key accounting problems and increasing the relevance of accounting information has been grounded. The reasons for the relevance of using Big Data in management accounting have been analyzed. The problems caused by using Big Data in management accounting have been identified and analyzed. The need to develop management accountants’ abilities and skills in data processing and presentation using Big Data tools has been grounded. The role of big data in ensuring the digital transformation of the enterprise’s strategic management system has been analyzed. Directions for using Big Data in strategic management accounting have been identified and described (innovative development of the system; improvement of strategic control; improvement of particular accounting methods; improvement of accounting methodology; change in the role of strategic management accountants). |
| first_indexed | 2024-03-08T03:20:26Z |
| format | Article |
| id | doaj.art-3964931b01ac4bb9af8d06cdb83fe59e |
| institution | Directory Open Access Journal |
| issn | 1994-1749 2708-4957 |
| language | English |
| last_indexed | 2024-03-08T03:20:26Z |
| publishDate | 2023-12-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| spelling | doaj.art-3964931b01ac4bb9af8d06cdb83fe59e2024-02-12T10:19:40ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17492708-49572023-12-01356142010.26642/pbo-2023-3(56)-14-20Big Data in strategic management accountingS.F. 0https://orcid.org/0000-0002-3975-1210T.O. 1https://orcid.org/0000-0002-6315-5646O.M.2https://orcid.org/0000-0003-0691-3305Lehenchuk Zavalii Denysyuk The importance of the influence of Industry 4.0 and the digitalization of the economy on the development of the accounting system in modern conditions has been grounded. The role of Big Data in solving key accounting problems and increasing the relevance of accounting information has been grounded. The reasons for the relevance of using Big Data in management accounting have been analyzed. The problems caused by using Big Data in management accounting have been identified and analyzed. The need to develop management accountants’ abilities and skills in data processing and presentation using Big Data tools has been grounded. The role of big data in ensuring the digital transformation of the enterprise’s strategic management system has been analyzed. Directions for using Big Data in strategic management accounting have been identified and described (innovative development of the system; improvement of strategic control; improvement of particular accounting methods; improvement of accounting methodology; change in the role of strategic management accountants).http://pbo.ztu.edu.ua/article/view/296869digitalization of accounting and managementstrategic management accountingbig dataindustry 4.0 |
| spellingShingle | S.F. T.O. O.M. Big Data in strategic management accounting Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу digitalization of accounting and management strategic management accounting big data industry 4.0 |
| title | Big Data in strategic management accounting |
| title_full | Big Data in strategic management accounting |
| title_fullStr | Big Data in strategic management accounting |
| title_full_unstemmed | Big Data in strategic management accounting |
| title_short | Big Data in strategic management accounting |
| title_sort | big data in strategic management accounting |
| topic | digitalization of accounting and management strategic management accounting big data industry 4.0 |
| url | http://pbo.ztu.edu.ua/article/view/296869 |
| work_keys_str_mv | AT sf bigdatainstrategicmanagementaccounting AT to bigdatainstrategicmanagementaccounting AT om bigdatainstrategicmanagementaccounting |