Interactive visualization of big data leveraging databases for scalable computation

Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 2013.Cataloged from PDF version of thesis.Includes bibliographical references (pages 55-57).Modern database management systems (DBMS) have been designed to efficiently store, manage and perform computations on massive amounts of data. In contrast, many existing visualization systems do not scale seamlessly from small data sets to enormous ones. We have designed a three-tiered visualization system called ScalaR to deal with this issue. ScalaR dynamically performs resolution reduction when the expected result of a DBMS query is too large to be effectively rendered on existing screen real estate. Instead of running the original query, ScalaR inserts aggregation, sampling or filtering operations to reduce the size of the result. This thesis presents the design and implementation of ScalaR, and shows results for two example applications, visualizing earthquake records and satellite imagery data, stored in SciDB as the back-end DBMS.by Leilani Marie Battle.S.M

Wiz: a web-based tool for interactive visualization of big data

In an age of information, visualizing and discerning meaning from data is as important as its collection. Interactive data visualization addresses both fronts by allowing researchers to explore data beyond what static images can offer. Here, we present Wiz, a web-based application for handling and visualizing large amounts of data. Wiz does not require programming or downloadable software for its use and allows scientists and non-scientists to unravel the complexity of data by splitting their relationships through 5D visual analytics, performing multivariate data analysis, such as principal component and linear discriminant analyses, all in vivid, publication-ready figures. With the explosion of high-throughput practices for materials discovery, information streaming capabilities, and the emphasis on industrial digitalization and artificial intelligence, we expect Wiz to serve as an invaluable tool to have a broad impact in our world of big data

Bubble-Wall Plot: A New Tool for Data Visualization

This research aimed to design a new tool for data visualization with performed features - named Bubble-Wall Plot and assumed that it could be an effective tool for developing data visualization systems. This research reviewed seven data visualization approaches for identifying the outliers, including Line Charts, Parallel Coordinates Plot, Scatter Plots, TreeMap, Glyphs, Pixel-based techniques, and Redial visualizations. The challenges for current data visualization approaches were also summarized. Two principles were addressed to design the new tool- keep it simple strategy with the smallest strategy. As a result, the newly designed Bubble-Wall Plot has successfully been adopted to develop a warning system for identifying the outliers in a Case Study company, which was deployed for user acceptance testing in May 2021. The main contribution is that this newly designed tool with the simplest style was well-designed and proven to effectively develop a warning visualization system

Technology adoption in accounting: The role of staff perceptions and organisational context

Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value for organisational success. Despite the known benefits, it is reported that accountants are not fully leveraging the potential value of certain technologies. To understand why, this study draws on the Technology Adoption Model (TAM) and investigates accounting professionals’ perceptions towards technology, and how these may influence adoption at work. The study gathered online survey data from 585 accounting managers from organisations of varying size and in different sectors in Australia and parts of Southeast Asia. Qualitative data were thematically analysed, and quantitative data were analysed using both descriptive and multivariate techniques. The study highlighted the pivotal role of staff perceptions on the importance and ease of using technology on uptake and successful usage. Findings emphasised important opportunities for organisations to educate accounting staff on the value of technology and optimise their confidence and skills through training and support initiatives, particularly smaller businesses. Marked differences in the orientation towards technology among Australia and Southeast Asian participants illuminate how national work culture and practice can influence technology adoption. The study makes a practical contribution by advancing our understanding of the relative importance and value of certain technologies in different regions and organisation types in the accounting profession. It extends our theoretical understanding of the role of TAM’s core elements to the accounting context, exploring staff’s notions of perceived usefulness and perceived ease of use from the manager’s perspective

The Impacts of Emerging Technologies on Accountants Role and Skills: Connecting to Open Innovation A Systematic Literature Review

Purpose: This paper reviews the recent accounting literature focusing on emerging technologies’ impacts on accountants’ role and skills. Specifically, it determines what emerging technologies are most studied concerning their impacts on accountants’ role and skills, which research strategies are used in the studies that focus on this theme, and the impacts of the identified emerging technologies on accountants’ skills. It also investigates whether open innovation is an influencing factor in this connection. Methodology: Through a systematic literature review following the five-step approach described by Denyer and Tranfield, the Web of Science and Scopus databases are used as a source of article collection. Thus, our analysis starts with a total of 157 articles. Findings: The main analytical results of the study identify the skills that today’s accountants must have and what role is assigned to them. Practical implications: Professional bodies and regulators may take the results into account in informing the revision of standards, rules, and laws for the new environment. Educational institutions can use the results to adjust their programs to prepare students with the skills employers expect them to have. Contribution: This study provides an integrated understanding of the implications of recent technological developments on the accountant’s role and skills that have been hitherto discussed in the existing literature in a fragmented way. Future research suggestions are also provided, based on identified gaps in the literature, assisting other researchers in finding a way to augment knowledge in this area.info:eu-repo/semantics/publishedVersio

Accounting Professionals and Digital Maturity: insight from the reflections of digital transformation / Profissionais Contábeis e Maturidade Digital: insights sobre os reflexos da transformação digital

The digital transformation has introduced new challenges and significant changes for society, intensified in this time of (post) pandemic (COVID-19). Among these challenges, the process of learning new technology by professionals, known as digital maturity, has taken on a critical role. It is a fact that digital maturity and digital transformation are not the same thing, but are intimately connected, as both are essential in the current business context.Despite the relevance of the matter, state of the art focuses, mainly, on building models to evaluate the digital maturity of organizations, reducing the prospect of impacts on the professionals. The goal of this research seeks firstly to evaluate studies on digital technology and their impacts on accounting. For this, bibliographical research was carried out based on Scopus and Science Direct examining the relevant publications on digital technology and accounting. Next, we analyzed the results found on the research conducted with accounting postgraduate students in order to understand their level of digital maturity regarding the technologies in evidence in the current market. The analyses revealed that, despite the impact, accounting professionals are still quite unaware of or have limited knowledge about these technologies and consequently the reflexes on their profession

Adoção de business analytics na contabilidade

O objetivo desta pesquisa é analisar iniciativas de adoção de business analytics (BA) factíveis à contabilidade e seus potenciais antecedentes e efeitos, de acordo com especialistas e early adopters. As soluções de BA apoiam os profissionais na exploração de dados e na obtenção de insights para tomada de decisão. Embora haja uma relação evidente entre BA e contabilidade, há uma lacuna entre a teoria e sua adoção na prática. A pesquisa é relevante para a academia e o mercado, por apresentar principais antecedentes, efeitos, usos, técnicas e fontes de dados, além das características da tarefa, tecnologia e indivíduo que impactam o fit entre BA e contabilidade. Evidenciam-se os principais antecedentes de adoção e boas práticas dos projetos de uso de BA dos early adopters, diminuindo a lacuna teoria-prática e trazendo novos elementos para impulsionar sua adoção entre profissionais e organizações. Foi realizada uma pesquisa qualitativa-exploratória, operacionalizada por entrevistas semiestruturadas com 20 profissionais de áreas contábeis distintas. Os resultados evidenciam as principais iniciativas de uso de BA: identificação de transações indevidas, análise de maior volume de dados e análises preditivas. Eficiência, qualidade e melhora da tomada de decisão foram os principais efeitos do uso de BA. A factibilidade das iniciativas de BA foi analisada pelo modelo task-technology fit (TTF) e os antecedentes da adoção pelo modelo technology-organization-environment (TOE), identificando-se características da tarefa, tecnologia e indivíduo, bem como fatores tecnológicos, organizacionais e ambientais que aumentam o fit entre BA e contabilidade. Contribui-se para a evidenciação de barreiras (regulação e disponibilidade dos dados) que impactam a adoção de BA e a conclusão que as finalidades de uso, a profundidade da adoção e os efeitos diferem conforme a área contábil, uma vez que os principais efeitos do uso de BA impactam, primeiramente, a própria área contábil, em seguida, demais partes interessadas.The aim of this study is to analyze feasible business analytics (BA) adoption initiatives in accounting and their potential antecedents and effects, according to experts and early adopters. BA solutions help professionals explore data and gain insights for decision making. Although there is a clear relationship between BA and accounting, there is a gap between the theory and its adoption in practice. The research is relevant to academia and the market because it presents the main antecedents, effects, uses, techniques, and data sources, as well as the characteristics of the task, technology, and individual that impact the fit between BA and accounting. The main antecedents of adoption and good practices in early adopter projects using BA are highlighted, reducing the theory-practice gap and bringing new elements to promote its adoption among professionals and organizations. A qualitative-exploratory study was conducted using semi-structured interviews with 20 professionals from different accounting areas. The results highlight the main BA usage initiatives: identifying improper transactions, analyzing larger volumes of data, and performing predictive analyses. Efficiency, quality, and improved decision making were the main effects of using BA. The feasibility of BA initiatives was analyzed using the task-technology fit (TTF) model and the antecedents of adoption were analyzed using the technology-organization-environment (TOE) model, identifying characteristics of the task, technology, and individual as well as technological, organizational, and environmental factors that increase the fit between BA and accounting. The study contributes to highlighting the barriers (regulation and data availability) that affect the adoption of BA and concludes that the purposes of use, the depth of adoption, and the effects differ according to the accounting area, as the main effects of the use of BA primarily impact the accounting area itself, followed by other stakeholders

Adoption of business analytics in accounting

ABSTRACT The aim of this study is to analyze feasible business analytics (BA) adoption initiatives in accounting and their potential antecedents and effects, according to experts and early adopters. BA solutions help professionals explore data and gain insights for decision making. Although there is a clear relationship between BA and accounting, there is a gap between the theory and its adoption in practice. The research is relevant to academia and the market because it presents the main antecedents, effects, uses, techniques, and data sources, as well as the characteristics of the task, technology, and individual that impact the fit between BA and accounting. The main antecedents of adoption and good practices in early adopter projects using BA are highlighted, reducing the theory-practice gap and bringing new elements to promote its adoption among professionals and organizations. A qualitative-exploratory study was conducted using semi-structured interviews with 20 professionals from different accounting areas. The results highlight the main BA usage initiatives: identifying improper transactions, analyzing larger volumes of data, and performing predictive analyses. Efficiency, quality, and improved decision making were the main effects of using BA. The feasibility of BA initiatives was analyzed using the task-technology fit (TTF) model and the antecedents of adoption were analyzed using the technology-organization-environment (TOE) model, identifying characteristics of the task, technology, and individual as well as technological, organizational, and environmental factors that increase the fit between BA and accounting. The study contributes to highlighting the barriers (regulation and data availability) that affect the adoption of BA and concludes that the purposes of use, the depth of adoption, and the effects differ according to the accounting area, as the main effects of the use of BA primarily impact the accounting area itself, followed by other stakeholders