Impact of Big Data Analysis on Accounting Profession Field – Study in Jordanian Business Environment

Abstract

This study aims to identifying the impact of big data analysis on the accounting Profession in Jordanian business environment. To achieve the study objectives researcher distributed a questionnaire to (147) out of certified public accounts, financial analysis and experts in big data analysis in the kingdom of Jordan. (108) questionnaires were returned. The response rate was (51.7%) of the population. In addition, the study sought to verify the hypothesis of the study. In order to analysis the data, the researcher used means, standard deviation and T-test. The result of the study revealed that the big data analysis have a significant role on the accounting roles and improve the quality of accounting characteristics in Jordan with an overall means (4.52). Based on the results of hypotheses, rejected the null basic hypothesis of the study, and the two null sub-hypotheses were rejected. In light of findings the researcher gave a number of recommendations:

1- The necessity of teaching big data and business analysis in the accounting education curricula at the undergraduate level to enhance students' knowledge of the importance of that data.

2- Holding workshops and training courses for researchers and academics to knowing them the importance of analyzing big data and how to process, store, manage and invest it in the accounting and financial field.