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Using the ACCA framework and the technological, organization and environmental (TOE) theory, the study conducts content analysis of academic literature and practitioner reports. Results identify seven interlinked competences, while practical effects remain uncertain due to limited applied case evidence.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/big-data-analytics-role-in-shaping-the-work-of-accounting-function-and-accounting-professionals-research-paper/159659/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/big-data-analytics-role-in-shaping-the-work-of-accounting-function-and-accounting-professionals-research-paper/159659.png","ImageObject",300,407,{"name":92,"@type":93},"Lucas Martin","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-20","2026-08-29",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",11,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the purpose of the paper regarding big data in accounting?","Question",{"text":113,"@type":114},"The paper examines how big data can be applied in accounting and identifies the organizational-level competences future accountants need to remain competitive.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Which frameworks guide the study’s identification of needed accounting competences?",{"text":118,"@type":114},"The study uses the ACCA framework and the technological, organization and environmental (TOE) theoretical framework.",{"name":120,"@type":111,"acceptedAnswer":121},"What are the seven competences highlighted as necessary for accounting professionals in the big data era?",{"text":122,"@type":114},"The seven competences cover data analytics and statistical models, business knowledge, risk control from emerging technologies, accounting profession skills and knowledge, understanding big data insights, verifying data quality/veracity/integrity, and communicating with others.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},159659,1788020854,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":4},8796095360427,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","JAOC  \n21,7  \n272  \nReceived 5 August 2024 Revised 18 December 2024 18 March 2025  \n21 June 2025  \n13 August 2025 Accepted 19 August 2025  \nJournal of Accounting & Organizational Change Vol. 21 No. 7, 2025  \npp. 272-306  \nEmerald Publishing Limited 1832-5912  \nDOI 10.1108/JAOC-08-2024-0255  \nBig data analytics role in shaping the work of accounting function and accounting professionals  \nAbhishek Mukherjee  \nDepartment of Accounting, Finance and Economics, University of Waikato, Tauranga, New Zealand, and  \nUmesh Sharma and Junliang Liu  \nDepartment of Accounting, The University of Waikato, Hamilton, New Zealand  \nAbstract  \nPurpose – This paper aims to examine how big data can be applied in accounting and identifies the competences future accountants at organizational level need to possess to remain competitive.  \nDesign/methodology/approach – This study used the association of chartered certified accountants (ACCA’s) framework and the technological, organization and environmental (TOE) theoretical framework to identify the skills and capabilities urgently needed by accounting professionals at the organizational level in the context of big data analytics. The authors conducted comprehensive content analysis of academic literature issues from professional accounting bodies, and reports of accounting practitioners to gain insights of competencies that accounting professionals at organizational level need to possess to be prominent in the big data era.  \nFindings – The findings show that in the big data era accounting professionals should acquire the seven competences to be competitive. The competencies are (1) skills in data analytic techniques and the use of statistical models; (2) knowledge of the business; (3) skills to control the risk from the emerging technologies; (4) skills and knowledge in accounting profession; (5) skills to understand the insights from big data analytics; (6) skills to test the quality, veracity and integrity of data; and (7) skills to communicate with others. The study also found that these competences do not exist alone. These competences are closely related to each other and complement each other, which means that accounting professionals cannot expect to stand out in the future competition by mastering only one or two of these seven competences.  \nResearch limitations/implications – The application of big data analytics is still in its infancy and its effects have yet to be confirmed so that there is no reliable case to collect and analyse. One limitation is the absence of practical case in this paper. The findings will help accounting professionals to understand the future of work.  \nPractical implications – The findings will help accounting professionals to acquire new skills and knowledge in related areas and remain competitive in the post big data era.  \nSocial implications – This study highlights skills necessary for accountants to thrive in a big data era, emphasizing the shift from traditional accounting functions to roles that integrate advanced data capabilities and strategic insight.  \nOriginality/value – This is one of the few papers that seek to explore the competencies required by accounting professional at organizational level in the big data era using the ACCA’s research of accountant’s professional quotients and TOE theoretical framework. This paper seeks to contribute to the literature on accounting  \n© Abhishek Mukherjee, Umesh Sharma and Junliang Liu. Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at [http://creativecommons.org/licences/by/4.0/](http://creativecommons.org/licences/by/4.0/)  \nDownloaded from [http://www.emerald.com/jaoc/article-pdf/21/7/","cbCaitNXbZyBQDLe","https://ap.wps.com/l/cbCaitNXbZyBQDLe","pdf",1199531,35,"English","# Abstract\n# Introduction\n## Big data and changing business environments\n## Emerging technologies and accounting challenges\n## Resistance and traditional thinking","[{\"question\":\"What is the purpose of the paper regarding big data in accounting?\",\"answer\":\"The paper examines how big data can be applied in accounting and identifies the organizational-level competences future accountants need to remain competitive.\"},{\"question\":\"Which frameworks guide the study’s identification of needed accounting competences?\",\"answer\":\"The study uses the ACCA framework and the technological, organization and environmental (TOE) theoretical framework.\"},{\"question\":\"What are the seven competences highlighted as necessary for accounting professionals in the big data era?\",\"answer\":\"The seven competences cover data analytics and statistical models, business knowledge, risk control from emerging technologies, accounting profession skills and knowledge, understanding big data insights, verifying data quality/veracity/integrity, and communicating with others.\"}]","Big data analytics role in shaping the work of accounting function and accounting professionals - Research paper | PDF",88]