تأثير البيانات الضخمة على مستقبل مهنة المحاسبة و التدقيق في الجزائر دراسة ميدانية لعينة من المحاسبين و الماليين في الجزائر

Abstract

After technological development, interest in the field of big data has increased, as it has become the future aspect of financial information, so we conducted this study with the aim of knowing the fate of the accounting and auditing profession in light of big data and the impact of artificial intelligence and blockchains on accounting and auditing. The study reached several results, the most important of which is that big data contributes to increased productivity, and the processing of big data affects forecasting future profits and risks, and detecting financial fraud cases. Both artificial intelligence and blockchains contribute to improving efficiency and reducing costs with speedy business completion and transparency of financial information.