法务会计外文文献翻译中英文2018文档格式.docx
- 文档编号:13086752
- 上传时间:2022-10-04
- 格式:DOCX
- 页数:19
- 大小:20.75KB
法务会计外文文献翻译中英文2018文档格式.docx
《法务会计外文文献翻译中英文2018文档格式.docx》由会员分享,可在线阅读,更多相关《法务会计外文文献翻译中英文2018文档格式.docx(19页珍藏版)》请在冰豆网上搜索。
(本文档归max118网hh2018所有,仅供下载使用)
中文标题:
大数据与法务会计教育的整合
文献出处:
期刊:
JournalofForensic&
InvestigativeAccounting
第10卷,第1期,2018,87-99页
译文字数:
4000多字
原文
TowardtheIntegrationofBigDataintoForensicAccountingEducationZabihollahRezaee,JimWang
Introduction
Informationtechnology(IT)advances(e.g.,cloudcomputing,electronicsocialmedia,analytics)intherecentdecadesprovideorganizationsofalltypesandsizeswithanunprecedentedamountofdataandinformationavailability.TheseorganizationsareprogressivelymovingintotheageofBigDatathatisdescribedbyGartner(2014)andVasarhelyietal.,(2015)ashigh-volume,high-velocity,andhigh-varietyinformation,thatistypicallyprocessedelectronicallyandintendedtoimprovedecisionmaking.ArecentsurveyofFortune1,000firmsconductedbyVantagePartner(2016)indicatestheincreasinguseofBigData.Approximatelyfifty-fourpercentofthesefirmshaveestablishedrolesofChiefDataOfficerstoincreaseinvestmentinBigData,fastertime-to-answer,fastertime-to-decision,fasterspeed-to-market,andobtaingreaterinsightsintobusinessandcustomers.Forensicaccountingalsohasemergedasanimportantpracticeforaccountingfirms,whichincludevariouspracticessuchasfraudexamination,investigationofcorruptionandbribery,businessvaluation,beinganexpertwitness,cybercrimemanagement/cybersecurity,andlitigationsupport(Crumbleyetal.,2015).ThisarticleexaminestheintegrationofBigDatainto
forensicaccountingeducationby:
(1)reviewingpriorliteraturetoidentifyalistofBigDatatopicsorcoursesthatcouldbeincorporatedintoforensicaccountingeducation;
(2)investigatingtheforensicaccountingsyllabiofuniversitiesworldwideintheircoverageofBigDatatopics;
and
(3)presentingsuggestionsforthedevelopmentofforensicaccountingcurriculumwithBigDataanddataanalyticsfocus.
Forensicaccountantsarenowfacingthehugeamountofbothstructured(e.g.,generalledgerortransactiondata)andunstructureddata(e.g.,e-mail,voice,orfree-textfieldsinadatabase),togetherwithanincreasingamountofnontraditionaldatasourcessuchasthird-partywatchlists,newsmedia,free-textpaymentdescriptions,emailcommunications,andsocialmedia.DataanalyticswiththeuseofBigDatahasbeenemployedtotransformunstructureddataintouseful,structured,andrelevantinformationfordecisionmaking.Forensicaccountingservicesareoftenperformedbyindividualswithmultidisciplinaryknowledgeandexperienceinaccounting,technology,andlawswhoareprofessionallyskepticalinaskingrightquestions,utilizingdatascience,anddatamanagementexpertisetotranslatequestionsintomeaningfulanalyticsandusesystemsandITinfrastructures(EY,2014;
EY,2016).EY(2016)documentstwofactorswhichincreasetheuseofdataanalytictoolsbyforensicaccountantsintheirinvestigations.First,cyberbreachescauseillicittransferringof
funds,disruptcriticaloperations,stealintellectualproperty/confidentialpersonaldata,andothercriticaldigitalassets.Second,fraudrisksincreasebecauseofinsiderthreatstriggeredbymaliciousinsiderstomanipulateordestroydata,perpetratefraud,stealintellectualproperty,engageinunauthorizedtrading,espionage,orinformationtechnologysabotage.
PriorresearchsuggeststhatthesupplyofBigDataprofessionalsisinadequatedespiteanincreasinguseofBigDatainforensicaccountingpractices.Forexample,DongLaney(2012)forecastsashortageofdataspecialistsasitisanticipatedthattheneedfordatascientistsisgrowingfast,andthereisapredictedshortageofabout100,000-plus-personanalytictalentsby2020intheU.S.McKinseyGlobal(2011)predictssignificantshortageof1.5millionprofessionalswithanalyticalexpertiseandtheskillstounderstandanduseBigDataindecision-makingprocesses.Wixometal.,(2014)findgrowingmarketdemandforstudentswithBusinessIntelligence(BI)andBusinessAnalytics(BA)skillsetswiththeanticipationthatdemandforBigDataprofessionalswillriseinthefuture.Recently,PwC(2017,p5)estimates“themarketanalysiscallsforannualjobopeningstorisesteadilyto2.72millionpostingsfordatascienceandanalyticsrolesin2020.”InChina,thereisanestimateddemandof1.8millionBigDataprofessionalsinthenextthreetofiveyears,1.5millionmorethancurrentsupply(GlobalTimes,2017).
AshortsupplyofBigDataprofessionalsraisesthequestionasto
whetherthereisadequatetrainingrelatedtoBigDataattheundergraduate/graduatelevelintheforensicaccountingeducation.Thisarticleaddressesthisquestionby
(1)investigatingthestatusoftheBigDataintegrationintoforensicaccountingcoursesandprograms;
and
(2)examiningthetop
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 法务 会计 外文 文献 翻译 中英文 2018