[雙語翻譯]--外文翻譯--數(shù)字化、“大數(shù)據(jù)”及會計信息的轉化（原文）

1、Full Terms & Conditions of access and use can be found at http://www.tandfonline.com/action/journalInformation?journalCode=rabr20Download by: [National Cheng Kung University] Date: 06 April 2016, At: 01:25Accounting

2、and Business ResearchISSN: 0001-4788 (Print) 2159-4260 (Online) Journal homepage: http://www.tandfonline.com/loi/rabr20Digitisation, ‘Big Data’ and the transformation of accounting informationAlnoor Bhimani & Leslie

3、WillcocksTo cite this article: Alnoor Bhimani & Leslie Willcocks (2014) Digitisation, ‘Big Data’ and the transformation of accounting information, Accounting and Business Research, 44:4, 469-490, DOI: 10.1080/0001478

4、8.2014.910051To link to this article: http://dx.doi.org/10.1080/00014788.2014.910051Published online: 21 May 2014.Submit your article to this journal Article views: 1396View related articles View Crossmark datawe work w

5、ith. The physical world itself is becoming a type of information system via the ‘Internet of Things’ (Chui et al. 2010) where everything is becoming connected to everyone. No aspect of business today remains untouched by

6、 digital technologies. This has led commen- tators to raise new possibilities for organisations in relation to altering the speed of their oper- ations, the flexibility of their decision making, their strategic positioni

7、ng and the reframing of achievable economic efficiencies. Major technologies affecting business today include mobile technologies, social media, cloud computing and ‘Big Data’. The cloud has enabled enterprises to store,

8、 access and share resources at lower costs and with greater flexibility. Changes in sources and type of data collection are driving changes in channels of information transfer and what is regarded as analytically powerfu

9、l data. Most of the data organisations collect, store, create and manage today are unstructured and cannot be easily retrieved or interpreted (Beath et al. 2012). The harnessing of unstructured data in ways impossible in

10、 the past has offered companies pathways to new business intelligence, more informed strategies and greater speed of service (Mayer-Schonberger and Cukier 2013). Additionally, developments in data, information and knowle

11、dge have considerable bearing on how outsourcing has been undertaken, with digital technologies having proffered the ability to carry out organis- ational activities at a distance. Coupled with this, the rapid rise of cl

12、oud computing arising from and further enabling a convergence of a range of technologies to run and to outsource applications, services and infrastructure over the internet raises important information- and knowledge-bas

13、ed consequences which are affecting the potential of accounting information provision within enterprises. The use of new technologies and the data explosion affecting enterprises today create manage- ment dilemmas. By en

14、couraging data volume, velocity and availability, and rendering data easier to store and cheaper to deal with, and offering the capacity to mix digital forms and supporting analytics, these technologies feed the data exp

15、losion and create data security issues they are also partly designed to solve. The finance function is being deeply affected by the advent of digital technologies. We assess here the technological, operational and wider

16、changes taking place and their implications for corporate strategy and enterprise structure, organisational cost mix changes and the implications for cost management mechanisms, outsourcing and cloud com- puting, and org

17、anisational moves towards the digitally enabled business which implicate expanded roles for the finance function within enterprises and specifically for management accounting information provision. The article first disc

18、usses a model for understanding data, information, knowledge and information systems. It then reconsiders the traditional links between enterprise strategy, struc- ture and finance function activities and how digitisatio

19、n is altering both their dynamics and the consequences for internal financial reporting, analysis and decision making. Second, we discuss cost structure changes and the continued applicability of established accounting t

20、ools. We highlight unstructured information and analytical data mining as inputs into the plan- ning and control activities carried out by firms and the role of such information in rethinking enterprise objectives. In th

21、is light we assess the rise of ‘Big Data’ and the potential this offers for altering the premise on which accounting information provision generally aligns with within modern organisations currently. Third, we discuss th

22、e impact of the continued rise in IT-enabled outsourcing and cloud computing on accounting. We discuss how firms such as Microsoft and BP seek to standardise their infrastructure and processes globally through out- sourc

23、ing and we explore the impacts of cloud computing and related technologies on account- ing tasks and organisational forms. We conclude with observations on how digitally enabled business and the trends we discuss create