大数据和可持续发展报告:当前非会计数据管理的方法

IF 2.1 Q3 MANAGEMENT

Journal of Management Control Pub Date : 2022-06-01 DOI:10.3280/maco2022-002-s1005

Michele Galeotti, Rosa Lombardi, P. Paoloni, Fabiana Roberto

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引用次数: 1

摘要

智能技术影响会计和报告环境，并对学者和从业者提出了若干挑战。在这种情况下，大数据(BD)和BD分析可以在改善管理控制和会计实践以及财务、非财务和可持续发展报告的准确性方面发挥关键作用。本文首次提出了BD和BD分析对非财务信息和可持续信息管理的影响。它包括使用2010-2022年期间的基于文件的数据，对将BD与可持续性会计和报告联系起来的文献进行审查。本文的主要贡献，通过应用定性的方法，是映射当前的研究在这个新兴的主题。在阐述前人学术贡献的基础上，对这一研究领域进行了初步阐述，并为今后的研究提出了可能的方向。

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Big data and sustainability reports: The current approach to non-accounting data management

Smart technologies influence the accounting and reporting environment and pose several challenges to academics and practitioners. In this scenario, Big Data (BD) and BD analytics could play a crucial role in improving management control and accounting practices, as well as the accuracy of financial, non-financial and sus-tainability reporting. This paper is the first to draft the impact of BD and BD ana-lytics in the management of non-financial and sustainable information. It in-volved a review of the literature connecting BD to sustainability accounting and reporting, using document-based data covering the 2010-2022 period. The paper's main contribution, by applying a qualitative approach, is the mapping of current research on this emerging topic. Elaborating on previous scholarly contributions, it provides a first account of this research area and recommends possible directions for future studies.

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来源期刊

Journal of Management Control MANAGEMENT-

CiteScore

5.60

自引率

15.20%

发文量

期刊介绍： Journal of Management Control (JoMaC) is an international journal concerned with the formal, information-based routines and procedures managers use to maintain or alter patterns in organizational activities. Particular emphasis is placed on operational and strategic planning and control systems and the processes and techniques. JoMaC was founded in 1990 as a German journal and has a strong reputation as a dedicated academic journal open to high-quality research on all aspects of management control. The journal covers such topics as: the role of management control systems in the management of companies and non-profit organizations; the design and use of planning systems for production, marketing, logistics and other fields of use; the interaction between strategic and operational aspects of management control; the role of management accountants and other internal and external service providers, such as financial accountants, auditors and consultants; change and the sustainability of management control systems. Journal of Management Control especially welcomes empirical and analytical papers reflecting both methodological rigor and practical relevance that make a significant contribution to literature. The journal is interested in literature reviews and meta-analyses showcasing and promoting current academic research. Additional materials relating to papers of interest to scholars (e.g. coding sheets, questionnaires, data, etc.) can be downloaded from our website in order to stimulate future research.Officially cited as: J Manag Control