Exploring the implementation and development of big data analytics in the accounting profession: an institutional analysis of the Big 4, the professional body and accounting education in Saudi Arabia

Abstract

The use of Big Data Analytics (BDA) has been growing in the business and accounting environments over the last two decades. Accounting professionals' roles and workplace competencies have had to respond to this growth in data analytics (DA) technologies, presenting accounting educators, professional bodies, and firms with challenges around the provision of DA training and education. This thesis examines how the evolution of BDA within the accounting profession is shaping the role and skills of the individual professional accountant and the role of accounting education in developing BDA skills and competencies. In particular, this study contributes to our limited understanding of the ‘actual’ use and implementations of BDA in practice and the extent to which BDA has shaped and influenced the transformation of working practices, skills, and competencies, with a specific focus on the context of Saudi Arabia.

This study employs a qualitative research approach to capture the perceived importance of BDA for different stakeholder groups. Data were collected through document analysis and in-depth semi-structured interviews with accounting professionals working in the Big 4 professional service firms (PSFs), data analysts, academics, the Saudi Arabian professional accounting body (SOCPA) and regulators. This thesis draws on a theoretical framework informed by institutional theory to understand what is shaping the adoption of BDA and their impact on organisations’ and individuals’ decision-making and working practices.