Big Data has become increasingly important to multiple facets of the accounting profession, but accountants have little understanding of the steps necessary to convert Big Data into useful information. This limited understanding creates a gap between what accountants can do and what accountants...

This paper is the result of theoretical and practical research done in the field of expert systems applicable in economics. The main objective considered was to develop an expert system architecture (which uses as knowledge base the data from the financial statements) and to test it on the...

Volumes of available digital data have been significantly expanding over the past decade. Alongside the volume, diversity and complexity of digital data have also been growing. Contemporary devices and systems are capable of generating data vastly exceeding capabilities of organizations and...

We provide an introduction and overview to the field of risk management for interested non-specialists, with a particular focus on the data and information requirements. Data for risk management come in many forms, and the applications of risk information for managing credit, market,...