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- W4377003305 abstract "Big data and blockchain technologies have become very popular, and they are deeply changing the way businesses are run. This chapter dwells on the effects that these technologies can have on several managerial practices, with a particular focus on accounting and control. Management accounting and control can potentially benefit from the information provided by big data since the latter can speed up the decision-making process, improve the quality of accounting data and increase the effectiveness of planning practices. Nevertheless, some critical aspects emerge since these technologies can entail difficulties in data management, high investment costs and wrong decisions. In the wake of this conflicting background, the literature is rich in theoretical insights on how big data can affect management accounting and control practices, but it still lacks empirical evidence. Accordingly, finding empirical evidence on the above issues is highly topical and extremely important as well." @default.
- W4377003305 created "2023-05-19" @default.
- W4377003305 creator A5028551548 @default.
- W4377003305 date "2023-01-01" @default.
- W4377003305 modified "2023-09-27" @default.
- W4377003305 title "Information Technologies for Business Management: From Big Data to Blockchain, a Literature Overview" @default.
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- W4377003305 doi "https://doi.org/10.1007/978-3-031-30988-5_1" @default.
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