Ο αντίκτυπος των μεγάλων δεδομένων στην ψηφιακή λογιστική
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Date
2025-06-06
Authors
Σιδηρόπουλος, Σάββας
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Abstract
This research examines Big Data analytics' transformative effects on accounting through its ability to improve financial reporting and fraud detection and strategic decision-making. The research combines Systematic Literature Review (SLR)methodology with PRISMA framework to analyze peer-reviewed studies from 2018 to 2024. The research investigates Big Data technology integration with accounting operations to solve major organizational issues including reporting precision and data protection and professional competency deficits. The research investigates three essential research questions about Big Data advantages for financial reporting and professional adoption challenges and analytical applications in fraud prevention. Big Data technology provides real-time processing capabilities and predictive modeling and anomaly detection features which improve accounting operations according to the research findings. The implementation of Big Data faces ongoing challenges because of insufficient training programs and incompatible legacy systems and inadequate data governance practices. The research provides recommendations for future studies which focus on practical implementation alongside ethical concerns and educational changes to advance digital transformation in accounting.
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Keywords
Big data, Digital accounting