{"id":"https://openalex.org/W3089843568","doi":"https://doi.org/10.31334/bijak.v17i2.781","title":"The Big Data Era: What are the Implications for the World of Accounting?","display_name":"The Big Data Era: What are the Implications for the World of Accounting?","publication_year":2020,"publication_date":"2020-09-30","ids":{"openalex":"https://openalex.org/W3089843568","doi":"https://doi.org/10.31334/bijak.v17i2.781","mag":"3089843568"},"language":"en","primary_location":{"id":"doi:10.31334/bijak.v17i2.781","doi":"https://doi.org/10.31334/bijak.v17i2.781","is_oa":true,"landing_page_url":"https://doi.org/10.31334/bijak.v17i2.781","pdf_url":null,"source":{"id":"https://openalex.org/S4210190125","display_name":"Majalah Ilmiah Bijak","issn_l":"1411-0830","issn":["1411-0830","2621-749X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I4405276069","host_organization_name":"Institut Ilmu Sosial dan Manajemen STIAMI","host_organization_lineage":["https://openalex.org/I4405276069"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Majalah Ilmiah Bijak","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.31334/bijak.v17i2.781","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087655825","display_name":"Rokhmat Taufiq Hidayat","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rokhmat Taufiq Hidayat","raw_affiliation_strings":["Politeknik Keuangan Negara STAN, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Keuangan Negara STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5088722313","display_name":"Akhmad Khabibi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Akhmad Khabibi","raw_affiliation_strings":["Politeknik Keuangan Negara STAN, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Keuangan Negara STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I2802898391"],"apc_list":null,"apc_paid":null,"fwci":0.2472,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.63072519,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"17","issue":"2","first_page":"248","last_page":"254"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14280","display_name":"Big Data Technologies and Applications","score":0.4814000129699707,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14280","display_name":"Big Data Technologies and Applications","score":0.4814000129699707,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.3059000074863434,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.04969999939203262,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/big-data","display_name":"big data","score":1.0},{"id":"https://openalex.org/keywords/accounting","display_name":"accounting","score":0.7179999947547913},{"id":"https://openalex.org/keywords/unstructured-data","display_name":"unstructured data","score":0.9440000057220459},{"id":"https://openalex.org/keywords/accounting-cycle","display_name":"accounting cycle","score":0.949999988079071},{"id":"https://openalex.org/keywords/financial-accounting","display_name":"financial accounting","score":0.9900000095367432},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.9950000047683716},{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.996999979019165},{"id":"https://openalex.org/keywords/role-of-accountants","display_name":"role of accountants","score":0.5040000081062317},{"id":"https://openalex.org/keywords/information-technology-in-accounting","display_name":"information technology in accounting","score":0.722000002861023}],"concepts":[{"id":"https://openalex.org/C75684735","wikidata":"https://www.wikidata.org/wiki/Q858810","display_name":"Big data","level":2,"score":0.8959850072860718},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.703854501247406},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6932095289230347},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5046385526657104},{"id":"https://openalex.org/C2780215875","wikidata":"https://www.wikidata.org/wiki/Q4906718","display_name":"Big business","level":2,"score":0.46534571051597595},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4354715049266815},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4300496578216553},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4248808026313782},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.23450115323066711},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.20501193404197693},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.31334/bijak.v17i2.781","doi":"https://doi.org/10.31334/bijak.v17i2.781","is_oa":true,"landing_page_url":"https://doi.org/10.31334/bijak.v17i2.781","pdf_url":null,"source":{"id":"https://openalex.org/S4210190125","display_name":"Majalah Ilmiah Bijak","issn_l":"1411-0830","issn":["1411-0830","2621-749X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I4405276069","host_organization_name":"Institut Ilmu Sosial dan Manajemen STIAMI","host_organization_lineage":["https://openalex.org/I4405276069"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Majalah Ilmiah Bijak","raw_type":"journal-article"},{"id":"pmh:oai:ojs.ojs.stiami.ac.id:article/781","doi":null,"is_oa":true,"landing_page_url":"https://ojs.stiami.ac.id/index.php/index/article/view/781","pdf_url":null,"source":{"id":"https://openalex.org/S4210190125","display_name":"Majalah Ilmiah Bijak","issn_l":"1411-0830","issn":["1411-0830","2621-749X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I4405276069","host_organization_name":"Institut Ilmu Sosial dan Manajemen STIAMI","host_organization_lineage":["https://openalex.org/I4405276069"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.31334/bijak.v17i2","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:d4038c370486446ab1046d7e1c103b08","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/d4038c370486446ab1046d7e1c103b08","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Majalah Ilmiah Bijak, Vol 17, Iss 2, Pp 248-254 (2020)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.31334/bijak.v17i2.781","doi":"https://doi.org/10.31334/bijak.v17i2.781","is_oa":true,"landing_page_url":"https://doi.org/10.31334/bijak.v17i2.781","pdf_url":null,"source":{"id":"https://openalex.org/S4210190125","display_name":"Majalah Ilmiah Bijak","issn_l":"1411-0830","issn":["1411-0830","2621-749X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I4405276069","host_organization_name":"Institut Ilmu Sosial dan Manajemen STIAMI","host_organization_lineage":["https://openalex.org/I4405276069"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Majalah Ilmiah Bijak","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2117744296","https://openalex.org/W3000431129","https://openalex.org/W4392781836","https://openalex.org/W2957109210","https://openalex.org/W1973817450","https://openalex.org/W4387422385","https://openalex.org/W4290017533","https://openalex.org/W3105747334","https://openalex.org/W2958584745","https://openalex.org/W4400291941"],"abstract_inverted_index":{"In":[0,93],"an":[1],"era":[2],"where":[3],"information":[4],"technology":[5,16],"is":[6,12,17,25,62],"developing":[7],"so":[8],"rapidly":[9,44],"as":[10],"it":[11,151],"now,":[13],"contact":[14],"with":[15],"inevitable.":[18],"One":[19],"that":[20,75,159,171],"may":[21],"often":[22],"be":[23,176],"heard":[24],"the":[26,32,46,50,70,77,83,88,96,106,117,120,128,167,179,186],"use":[27,58,150,180],"of":[28,34,52,59,85,108,119,155,169,181,188],"big":[29,35,53,60,67,111,182],"data.":[30,112],"Although":[31],"development":[33],"data":[36,54,61,114,126],"has":[37],"begun":[38],"long":[39],"before,":[40],"its":[41],"growth":[42],"began":[43],"since":[45],"Oxford":[47],"Dictionary":[48],"included":[49],"definition":[51],"in":[55,127,166,185],"2013.":[56],"The":[57,153],"thought":[63],"to":[64,99,149,175,178],"have":[65],"a":[66,133],"influence":[68],"on":[69],"business":[71,78],"world,":[72],"and":[73,110,193],"anything":[74],"influences":[76],"world":[79,84,107,122],"will":[80,115],"certainly":[81],"affect":[82],"accounting.":[86],"Does":[87],"accountant":[89],"anticipate":[90],"these":[91],"changes?":[92],"this":[94,156],"article,":[95],"author":[97],"tries":[98],"explore":[100],"what":[101],"allusions":[102],"might":[103],"occur":[104],"between":[105],"accounting":[109,121,129,170],"Big":[113],"increase":[116],"complexity":[118],"by":[123],"adding":[124],"unstructured":[125],"cycle.":[130],"This":[131],"presents":[132],"challenge":[134],"for":[135],"accountants":[136,146],"but":[137],"can":[138],"also":[139],"provide":[140],"far":[141],"greater":[142],"added":[143],"value":[144],"if":[145],"are":[147,161,172],"able":[148],"well.":[152],"results":[154],"study":[157],"indicate":[158],"there":[160],"at":[162],"least":[163],"3":[164],"areas":[165],"field":[168],"very":[173],"likely":[174],"exposed":[177],"data,":[183],"namely":[184],"process":[187],"financial":[189],"accounting,":[190,192],"managerial":[191],"auditing":[194]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1}],"updated_date":"2026-10-07T09:51:55.459714","created_date":"2020-10-08T00:00:00"}
