The Quality of Accounting Information in the Context of Big Data and the Position of International Standards (IFRS) on Big Data

Abstract

The world today is witnessing tremendous and rapid developments in various business sectors. This rapid development has led to a digital revolution that has affected numerous fields of business. Digital transformation is an investment in thought and a change in behavior that brings about a radical transformation in the way work is conducted. It provides significant potential for building effective and competitive societies by fundamentally transforming the services provided to various beneficiary parties, whether consumers or employees, and by improving their productivity and experiences. Digital transformation also helps institutions improve their industrial paths and utilize their resources more efficiently and optimally.