Exploring the Impact of Big Data on Accounting Practices A Textual Analysis and Empirical Investigation in Enterprises

The advent of big data and artificial intelligence (AI) has revolutionized industries by enabling the extraction of valuable insights from vast datasets, fundamentally transforming accounting practices. As a cornerstone of socio-economic development, the accounting profession has faced longstanding challenges—such as inefficiency and untimeliness—that now demand innovative technological solutions. In this study, a comprehensive literature review of 1,529 scholarly articles published between 2014 and 2024, sourced from the Web of Science database, is conducted using advanced bibliometric and textual analysis tools. Techniques such as the Log-Likelihood Ratio (LLR)—which quantifies the strength of keyword clustering—are employed to systematically examine the impact of big data on accounting. Although the overarching research theme is “accounting and big data,” particular emphasis is placed on the subfields of financial accounting and management accounting. These areas are highlighted because they directly interface with corporate finance and internal decision-making, reflecting an evolving integration where traditional accounting practices are increasingly influenced by digital financial management. The review identifies significant advancements in financial reporting, data governance, and workflow optimization, and provides actionable recommendations for advancing accounting informatization while addressing ethical and regulatory challenges. This focused literature review approach not only bridges the gap between conventional practices and the demands of a data-driven era but also lays a theoretical foundation for future research in accounting innovation.