{"id":"https://openalex.org/W2767507748","doi":"https://doi.org/10.2308/isys-10554","title":"When Data Become Ubiquitous, What Becomes of Accounting and Assurance?","display_name":"When Data Become Ubiquitous, What Becomes of Accounting and Assurance?","publication_year":2017,"publication_date":"2017-09-01","ids":{"openalex":"https://openalex.org/W2767507748","doi":"https://doi.org/10.2308/isys-10554","mag":"2767507748"},"language":"en","primary_location":{"id":"doi:10.2308/isys-10554","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-10554","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5068019229","display_name":"A. Faye Borthick","orcid":"https://orcid.org/0000-0002-2122-464X"},"institutions":[{"id":"https://openalex.org/I181565077","display_name":"Georgia State University","ror":"https://ror.org/03qt6ba18","country_code":"US","type":"education","lineage":["https://openalex.org/I181565077"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"A. Faye Borthick","raw_affiliation_strings":["Georgia State University"],"affiliations":[{"raw_affiliation_string":"Georgia State University","institution_ids":["https://openalex.org/I181565077"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5045856865","display_name":"Robin Pennington","orcid":"https://orcid.org/0000-0002-6613-8438"},"institutions":[{"id":"https://openalex.org/I137902535","display_name":"North Carolina State University","ror":"https://ror.org/04tj63d06","country_code":"US","type":"education","lineage":["https://openalex.org/I137902535"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Robin R. Pennington","raw_affiliation_strings":["North Carolina State University"],"affiliations":[{"raw_affiliation_string":"North Carolina State University","institution_ids":["https://openalex.org/I137902535"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5068019229"],"corresponding_institution_ids":["https://openalex.org/I181565077"],"apc_list":null,"apc_paid":null,"fwci":8.3756,"has_fulltext":false,"cited_by_count":53,"citation_normalized_percentile":{"value":0.97595957,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"31","issue":"3","first_page":"1","last_page":"4"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11891","display_name":"Big Data and Business Intelligence","score":0.9997000098228455,"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"}},"topics":[{"id":"https://openalex.org/T11891","display_name":"Big Data and Business Intelligence","score":0.9997000098228455,"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/T11719","display_name":"Data Quality and Management","score":0.995199978351593,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"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/T10538","display_name":"Data Mining Algorithms and Applications","score":0.9596999883651733,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/big-data","display_name":"Big data","score":0.8913874626159668},{"id":"https://openalex.org/keywords/diversity","display_name":"Diversity (politics)","score":0.5875833034515381},{"id":"https://openalex.org/keywords/unintended-consequences","display_name":"Unintended consequences","score":0.5487082004547119},{"id":"https://openalex.org/keywords/data-science","display_name":"Data science","score":0.541476309299469},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.5049863457679749},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.3589508533477783},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.3279831111431122},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.18647903203964233},{"id":"https://openalex.org/keywords/data-mining","display_name":"Data mining","score":0.09405720233917236},{"id":"https://openalex.org/keywords/law","display_name":"Law","score":0.08440402150154114}],"concepts":[{"id":"https://openalex.org/C75684735","wikidata":"https://www.wikidata.org/wiki/Q858810","display_name":"Big data","level":2,"score":0.8913874626159668},{"id":"https://openalex.org/C2781316041","wikidata":"https://www.wikidata.org/wiki/Q1230584","display_name":"Diversity (politics)","level":2,"score":0.5875833034515381},{"id":"https://openalex.org/C2776889888","wikidata":"https://www.wikidata.org/wiki/Q1135789","display_name":"Unintended consequences","level":2,"score":0.5487082004547119},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.541476309299469},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5049863457679749},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3589508533477783},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3279831111431122},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.18647903203964233},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.09405720233917236},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.08440402150154114}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/isys-10554","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-10554","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9","score":0.5}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":22,"referenced_works":["https://openalex.org/W1965178445","https://openalex.org/W1973817450","https://openalex.org/W2055684928","https://openalex.org/W2066147459","https://openalex.org/W2075209120","https://openalex.org/W2082650440","https://openalex.org/W2088535455","https://openalex.org/W2117744296","https://openalex.org/W2149721028","https://openalex.org/W2150533597","https://openalex.org/W2168436460","https://openalex.org/W2171964738","https://openalex.org/W2249245649","https://openalex.org/W2618280408","https://openalex.org/W2620317587","https://openalex.org/W2652344249","https://openalex.org/W3122214705","https://openalex.org/W3194345491","https://openalex.org/W6738248826","https://openalex.org/W6739170194","https://openalex.org/W6739756146","https://openalex.org/W6789289513"],"related_works":["https://openalex.org/W4322629366","https://openalex.org/W2808989540","https://openalex.org/W2617449561","https://openalex.org/W2397053934","https://openalex.org/W1039292361","https://openalex.org/W2551093110","https://openalex.org/W4237919137","https://openalex.org/W3184179822","https://openalex.org/W3095362084","https://openalex.org/W2148016376"],"abstract_inverted_index":{"ABSTRACT":[0],"Big":[1,56,63,92,104],"Data":[2,93,105],"and":[3,28,39,99,113,154],"the":[4,46,60,101,151],"data":[5,72,125,157],"analytical":[6],"software":[7],"for":[8],"analyzing":[9],"it":[10,77],"have":[11,18,107],"developed":[12],"far":[13],"enough":[14],"that":[15,80,103,123],"some":[16,81],"trends":[17],"emerged.":[19],"People":[20],"are":[21,68],"clever.":[22],"Leave":[23],"them":[24],"alone":[25],"with":[26,34,94],"resources":[27],"they":[29],"will":[30],"do":[31],"interesting":[32],"things":[33],"them,":[35],"giving":[36],"both":[37],"intended":[38],"unintended":[40],"consequences.":[41],"This":[42],"commentary":[43,85],"stems":[44],"from":[45],"2016":[47],"Journal":[48],"of":[49,62,82,119,127,150,156],"Information":[50],"Systems":[51],"Research":[52],"Conference":[53],"(JISC2016)":[54],"on":[55],"Data.":[57],"It":[58],"highlights":[59],"landscape":[61],"Data,":[64],"including":[65],"how":[66],"organizations":[67],"starting":[69],"to":[70,96,111,130],"use":[71,114,155],"in":[73,137,158],"different":[74,148],"ways.":[75],"While":[76],"is":[78,126],"true":[79],"what":[83],"this":[84,138],"offers":[86],"does":[87],"not,":[88],"strictly":[89],"speaking,":[90],"require":[91],"respect":[95],"volume,":[97],"diversity,":[98],"structure,":[100],"connotations":[102],"bestowed":[106],"prompted":[108],"new":[109],"ways":[110],"stage":[112],"data.":[115],"For":[116],"example,":[117],"\u201c70%":[118],"firms":[120],"now":[121],"say":[122],"big":[124],"critical":[128],"importance":[129],"their":[131],"firms\u201d":[132],"(Malone":[133],"2016).":[134],"The":[135],"articles":[136],"issue":[139],"were":[140],"presented":[141],"as":[142],"papers":[143],"at":[144],"JISC2016.":[145],"They":[146],"treat":[147],"aspects":[149],"growing":[152],"availability":[153],"organizations.":[159]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":11},{"year":2020,"cited_by_count":9},{"year":2019,"cited_by_count":7},{"year":2018,"cited_by_count":6}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}
