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Intellectual capital and big data : a managerial revolution or a reality? / guest editors, Giustina Secundo, John Dumay and Pasquale Del Vecchio.
- Format:
- Book
- Series:
- Meditari accountancy research, 2049-372X ; volume 26, number 3
- Language:
- English
- Subjects (All):
- Accounting--Periodicals.
- Accounting.
- Finance--Periodicals.
- Finance.
- Physical Description:
- 1 online resource (197 pages) : illustrations.
- Place of Publication:
- Bradford, West Yorkshire : Emerald Publishing, 2018.
- Summary:
- The objective of this special issue is to explore emerging trends in intellectual capital (IC) accounting research in light of the rise of Big Data (McAfee and Brynjolfsson, 2012). In 2001, Laney characterised Big Data with "three Vs" - volume, velocity, and variety. Since then, scholars and researchers in the field of information management have added veracity, variability, and, most importantly, value as further elements of this profound phenomenon (Gandomi & Haider, 2015). Thus, taking advantage of Big Data is becoming more compelling than ever before. The need for accountants and managers to understand how to translate Big Data into an organisation's current and future value in the form of IC is both great and pressing (Secundo et al., 2017).
- Notes:
- Includes bibliographical references.
- Description based on online resource; title from PDF title page (ebrary, viewed December 3, 2018).
- ISBN:
- 1-78973-028-7
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