BIG DATA AND THE FUTURE OF ACCOUNTING

ABSTRACT

This research delves into investigating the influence of big Data and accounting future. Despite considerable interest in the relationship between big Data and the accounting future, prior studies have been limited particularly in developing countries like Nigeria, where the concept of big Data and it's analysis has not been properly understood by most organisations. The study's target population consists of 85 staff of selected departments of the University of Benin. The sample size comprises 50 (Fifty) staff from the Department of Accounting and Computer Science, Audit and Bursary unit of the University of Benin. The staff were selected based on their knowledge of Big data and Accounting. Accountants, Auditors, and computer experts with at least two (2) years of experience in the field of big data analysis was our major respondents. A cross sectional research design was employed. The multiple regression analysis with the aid of EViews version 10 software packages was used to analyze the data to access the effect of big Data on the accounting future.