Autori: Paoloni, Paola, Galeotti, Michele, Lombardi, Rosa, Roberto, Fabiana
Titolo: Big data and sustainability reports: The current approach to non-accounting data management
Periodico: MC
Anno: 2022 - Fascicolo: 2 - Pagina iniziale: 95 - Pagina finale: 116

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.




SICI: 2239-0391(2022)2<95:BDASRT>2.0.ZU;2-I
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71310&Tipo=Articolo PDF

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