Big Data’s Disruptive Effect on Job Profiles: Management Accountants’ Case Study

Adriana Tiron-Tudor and Delia Deliu
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Adriana Tiron-Tudor: Department of Accounting and Auditing, Faculty of Economics and Business Administration, Babeș-Bolyai University, RO-400174 Cluj-Napoca, Romania
Delia Deliu: Department of Accounting and Audit, Faculty of Economics and Business Administration, West University of Timişoara, RO-300115 Timişoara, Romania
Authors registered in the RePEc Author Service: Adriana Tiron Tudor

JRFM, 2021, vol. 14, issue 8, 1-26

Abstract: The abundance of new innovative data sources creates opportunities and challenges for all professions and professionals working with information. One of these professionals is the management accountant (MA). Although their tasks have expanded over time and especially recently, MAs have not fully employed all the available internal and external data sources to describe, diagnose, visualize, predict and prescribe possible solutions that enable smart decisions with positive effects on businesses. Thus, the paper investigates the impact of Big Data, including Data Analytics, on MA’s job profile. Through a review of the most recent academic and professional publications, the paper contributes to the debate surrounding the redefinition of the role of MAs in organizations in a novel informational perspective of Abbott’s theory. The results could serve as a research agenda and incentive for further studies, as well as provide MAs with a guide on the topic of the enlargement of their role(s), respectively, the augmentation of their tasks and responsibilities regarding the analysis of Big Data. Furthermore, the research may provide both a rich and flexible framework to help practitioners in their analysis of potential risks, opportunities and challenges when handling Big Data, and a lens for professional accounting associations and bodies by helping them to prioritize the holding and seizing of jurisdictions as an imperative part of safety and security.

Keywords: Big Data; Data Analytics; job profile; management accountant; Prescriptive Analytics; digital innovation; value creation (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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