MARC details
| 000 -LEADER |
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| fixed length control field |
01967nam a2200289Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210519s2019 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
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| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Cho, Soohyun. |
| 245 #4 - TITLE STATEMENT |
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| Title |
The forthcoming data ecosystem for business measurement and assurance / |
| Statement of responsibility, etc. |
Soohyun Cho, Miklos A. Vasarhelyi, Chanyuan (Abigail) Zhang |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc. |
Fall 2019 |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| 337 ## - MEDIA TYPE |
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| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
volume |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Number of part/section of a work |
16 : 2, page 1-21 |
| Title |
Journal of Emerging Technologies in Accounting |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
A data ecosystem is a combination of relevant data and the technologies used to integrate information feeding a particular process or a set of functionalities. With the advent of substantially improved computing and storage capabilities, sophisticated algorithms, and easier access to exogenous data, the data ecosystem is facilitating increasingly automated and continuous business measurement and assurance processes that reflect the rhythm and nature of business events and data sources. We propose that the big data used in business measurement and assurance must first be taxonomized and integrated, and then be processed by piggybacked applications to complement human activities to more effectively achieve operational and economic goals. We argue that the most notable technologies for the current wave of change are Robotic/Intelligent Process Automation, Machine Learning, Blockchain, and Continuous Measurement and Assurance applications. Furthermore, we discuss the main effects of the data ecosystem on the measurement and assurance of business activities. |
| 521 ## - TARGET AUDIENCE NOTE |
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| Target audience note |
Accountancy. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Blockchain. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Business assurance. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Business measurement. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Data ecosystem. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Data integration. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Exogenous big data. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Machine learning. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Robotic/intelligent process automation. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Articles |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
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| Cataloger's initials, CIN (RLIN) |
86179 |
| First Date, FD (RLIN) |
144542 |
