000			01967nam a2200289Ia 4500
008			210519s2019 xx 000 0 und d
040			_cManila Tytana Colleges
100			_aCho, Soohyun.
245		4	_aThe forthcoming data ecosystem for business measurement and assurance / _cSoohyun Cho, Miklos A. Vasarhelyi, Chanyuan (Abigail) Zhang
260			_cFall 2019
336			_atext
337			_aunmediated
338			_avolume
440			_n16 : 2, page 1-21 _aJournal of Emerging Technologies in Accounting
520			_aA 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			_aAccountancy.
650			_aBlockchain.
650			_aBusiness assurance.
650			_aBusiness measurement.
650			_aData ecosystem.
650			_aData integration.
650			_aExogenous big data.
650			_aMachine learning.
650			_aRobotic/intelligent process automation.
942			_2lcc _cA
998			_c86179 _d144542
999			_c82576 _d82576