Big data in Financial Management a structured literature review and Opportunities for IS research

Abstract: Information Systems to support Finance and Accounting functions within organisations form the backbone of modern commerce. Big data has brought a transformational change to this research space the effects of which are starting to be felt in industry and academia. This paper examines the potential research opportunities for the use of “Big data” in the cross disciplinary space of Information Systems, Accounting and Finance. We examine literature at the confluence of these three disciplines to identify current research approaches. An analysis is presented of 47 accounting and finance and information systems (IS) journals from 2007-2016 to identify key themes emerging. These are presented as a conceptual matrix and explored by means of this matrix and a theoretical framework that situates the emerging themes across the three cogent disciplines. The concept matrix reveals potential areas for further research.