Big Data Algorithms and Artificial Intelligence Technologies in Cloud-based Accounting Information Systems
Big Data Algorithms and Artificial Intelligence Technologies in Cloud-based Accounting Information Systems

Summary/Abstract: Based on an in-depth survey of the literature, the purpose of the paper is to explore big data algorithms shaping management accounting and business decision-making. In this research, previous findings were cumulated showing that data mining algorithms and cloud-based big data analytics can configure enterprise intelligent accounting systems, and we contribute to the literature by indicating that cloud-based accounting and finance infrastructure shapes the business operations of small and medium-sized enterprises. Throughout July 2022, a quantitative literature review of the Web of Science, Scopus, and ProQuest databases was performed, with search terms including “cloud” + “big data algorithms,” “artificial intelligence technologies,” and “accounting information systems.” As research published between 2016 and 2022 was inspected, only 134 articles satisfied the eligibility criteria. By taking out controversial or ambiguous findings (insufficient/irrelevant data), outcomes unsubstantiated by replication, too general material, or studies with nearly identical titles, I selected 22 mainly empirical sources. Data visualization tools: Dimensions (bibliometric mapping) and VOSviewer (layout algorithms). Reporting quality assessment tool: PRISMA. Methodological quality assessment tools include: AMSTAR, Dedoose, Distiller SR, and SRDR.

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