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It contrasts common uses of IT that merely automate legacy workflows with a need to reengineer accounting services in light of new capabilities. The paper structures core inquiries across data accessibility, information processing, business measurement, analytic techniques, and reporting—then surveys background “big technologies,” emphasizing digitization, virtualization, and transformation, and their implications for services, auditing, and information dissemination.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/big-questions-in-ais-research-measurement-information-processing-data-analysis-and-reporting/179578/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/big-questions-in-ais-research-measurement-information-processing-data-analysis-and-reporting/179578.png","ImageObject",442,249,{"name":88,"@type":89},"Connor ","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-10-03","2026-09-02",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Why does the editorial raise “big questions” for AIS research now?","Question",{"text":108,"@type":109},"It is motivated by the unprecedented pace of technological change and by a tradition of publishing commentaries on major unanswered issues in accounting.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the five core dimensions of the editorial’s big questions?",{"text":113,"@type":109},"They address accounting as data, information processing, business measurement, data analysis, and finally reporting, including who delivers information and how it is used.",{"name":115,"@type":106,"acceptedAnswer":116},"How does digitization change accounting and auditing, according to the editorial?",{"text":117,"@type":109},"Digitization shifts information from paper to digital, enabling advanced data analysis, broader accounting scope, decision support and strategic advice, and supports audit work that moves from detecting risks to preventing their materialization.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},179578,1791044848,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},687207022233,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Big Questions in AIS Research: Measurement, Information Processing, Data Analysis and Reporting\nQI Liu and Miklos A. Vasarhelyi\nIntroduction and Big Questions\nBasu (2008) chaired a panel on “Big Unanswered Questions in Accounting,” which was subsequently published as a series of six commentaries in Accounting Horizons. In that spirit, and motivated by the unprecedented pace of change in technology, the current editorial raises questions regarding analytic and information technology issues.\nIn previous editorials, a set of emerging issues was discussed: 1) the context of the AIS field in an age of rapid change and evolution (Vasarhelyi, 2012a), 2) the role of financial accounting standards in a database-oriented world (Vasarhelyi, 2012b), 3) the potential for formalization of standards whereby soft and hard intelligent agents can perform much of the work (Vasarhelyi, 2013a), and 4) the emerging opportunities being presented by big data and the associated potential implications for accounting and auditing (Moffitt and Vasarhelyi, 2013). This editorial addresses major questions that could dramatically and fundamentally alter the accounting discipline.\nAccounting is a field of data, information processing, measurement, analysis, and reporting. Unfortunately, technology has often been used to simply automate existing manual processes and methodologies, instead of first restating problems and reengineering processes in light of new technologies and capabilities. This editorial poses and explores the following big questions that emerge from the five aforementioned attributes of accounting:\n1) Accounting is based on data: Has increasing data accessibility altered the accounting profession? How do accountants deal with data-related concerns such as security and privacy?\n2) Accounting entails a substantive amount of information processing: Has the nature of data processing changed? If so, has it had feed forward effects on the profession?\n3) Accounting is the field of business measurement: What has changed relative to this objective? Has the locus of measurement, have the variables to be measured, and/or has the frequency of measurement changed?\n4) Accounting entails substantive data analysis: Have new data analysis techniques affected accounting practice? Will the emerging analytical approaches modify the nature of accountants’ work?\n5) Accounting ultimately is delivered through reporting: How will information be delivered? Who will be the recipients? How will disseminated information be used?\nBackground: Big technologies\nTechnology’s influence on accounting methods has been substantially understated and misunderstood in the literature (Sutton, 2010). Information technology has made significant progress in the recent past, and this has had a profound global impact on contemporary human culture. Business operations have also dramatically evolved via information technologies, and this has facilitated numerous automation and redesign opportunities for the accounting profession. However, to better leverage this new frontier, the accounting discipline should initially seek to reengineer its service offerings. In light of this, Geoffrey Moore (2012) points out three fundamental trends that will shape the future of accounting services during the second decade of the 21st century: digitization (from paper to digital), virtualization (from physical to digital presence), and transformation (from generalization to specialization).\nDigitization\nWith the advent of computing and networking, paper-based information is increasingly becoming digitized. For example, Cukier and Mayer-Schoenberger (2013) indicate that, in 2000, only about 25 percent of all stored information was in a digital format.  By contrast, today more than 98 percent of all such accumulated information is electronic.  In fact, for most contemporary organizations, the current default format for the majority of documents is digital, enabling accountants to apply advanced computer data","cbCaimqsvr83XOkZ","https://ap.wps.com/l/cbCaimqsvr83XOkZ","docx",1178343,22,"English","# Introduction and Big Questions\n## Core Big Questions for Accounting\n## Background: Big Technologies\n## Digitization\n## Internet, Social Media and Future Reporting","[{\"question\":\"Why does the editorial raise “big questions” for AIS research now?\",\"answer\":\"It is motivated by the unprecedented pace of technological change and by a tradition of publishing commentaries on major unanswered issues in accounting.\"},{\"question\":\"What are the five core dimensions of the editorial’s big questions?\",\"answer\":\"They address accounting as data, information processing, business measurement, data analysis, and finally reporting, including who delivers information and how it is used.\"},{\"question\":\"How does digitization change accounting and auditing, according to the editorial?\",\"answer\":\"Digitization shifts information from paper to digital, enabling advanced data analysis, broader accounting scope, decision support and strategic advice, and supports audit work that moves from detecting risks to preventing their materialization.\"}]","Big Questions in AIS Research - Measurement, Information Processing, Data Analysis and Reporting | DOCX",1788337431,8]