1、2800 单词， 1.6万英文字符 ， 4800汉字 出处： Bhimani A, Willcocks L. Digitisation, Big Data and the transformation of accounting informationJ. Accounting & Business Research, 2014, 44(4):469-490. Digitisation, Big Data and the transformation of accounting information ALNOOR BHIMANI and LESLIE WILLCOCKS Developmen
2、ts in digitisation, software and processing power and the accompanying data explosion create signicant alterations, dilemmas and possibilities for enterprises and their nance function. The article discusses a model for understanding data, information and knowledge relationships. We apply the model t
3、o examine developments in strategy, organisational and cost structures, digitisation, business analytics, outsourcing, offshoring and cloud computing. We argue that organisations need to be sensitised to different types of knowledge, the challenges in creating and applying that knowledge, and be mor
4、e circumspect about what can be achieved through advances in information-based technologies and software. We point to both the potential of and the complexities presented by Big Data in relation to the nance function generally and to management accounting information provision specically. We suggest
5、 that Big Data and data analysis techniques enable executives to act on structured and unstructured information but such action must recognise that the traditionally presumed sequential and linear links among corporate strategy, rm structure and information systems design are no longer in play. Addi
6、tionally, cost structure changes are affected by developments in how data, information and knowledge can be utilised. We discuss the outsourcing and offshoring of work and their data, information and knowledge ramications as well as those related to cloud computing. We conclude that the possibilities for the digitally enabled business create a range of information literacy challenges as well as new possibilities for accounting information providers. Keywords: data and infor
