This article examines the extensive impact of big data applications within Accounting Information Systems (AIS), demonstrating how their integration significantly transforms financial management practices. It focuses on the substantial enhancements big data brings to predictive analytics, especially through AI and machine learning, which markedly improve strategic planning and risk management. The paper also assesses the improved precision in financial reporting and the efficacy of identifying and preventing fraud, highlighting big data's role in maintaining financial integrity.Additionally, the discussion extends to the crucial applications of big data in customer and market analysis, risk management, and operational efficiency, underlining how these technologies streamline processes and facilitate informed decision-making. The significance of big data in ensuring adherence to increasingly rigorous regulatory requirements is also explored, illustrating its role in preserving corporate reputation and compliance with legal standards.Moreover, the article elaborates on the expanded applications of big data in areas such as financial planning and analysis, audit quality enhancement, and supply chain management. It also explores the growing importance of big data in environmental, social, and governance (ESG) reporting and its contribution to more effective communication with stakeholders and continuous improvement of business processes.The article offers a comprehensive view of big data's diverse applications and profound impact on AIS, presenting it as an essential tool for contemporary accounting and financial management businesses. This analysis reflects the current applications of big data in AIS and anticipates potential future developments, suggesting an evolving landscape of accounting technology influenced by ongoing big data innovations
