The mediating role of auditing in created shared value optimization through Big Data analytics: A conceptual review

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F23%3A63574058" target="_blank" >RIV/70883521:28120/23:63574058 - isvavai.cz</a>

Výsledek na webu

<a href="https://link.springer.com/chapter/10.1007/978-3-031-45021-1_1" target="_blank" >https://link.springer.com/chapter/10.1007/978-3-031-45021-1_1</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/978-3-031-45021-1_1" target="_blank" >10.1007/978-3-031-45021-1_1</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The mediating role of auditing in created shared value optimization through Big Data analytics: A conceptual review

Popis výsledku v původním jazyce

The essence of big data and big data analytics as technological breakthroughs is to create and share value among stakeholders. Numerous studies focus on the impact of big data analytics upon firm’s performance, big data analytics and auditing and big data with created shared value. There is very little if any study on the mediating role of auditing in the relationship between big data analytics and shared value optimization. As a methodology, we used ‘Publish or Perish’ which is an academic “search engine” to search all the articles on the big data analytics and firm performance; big data analytics and auditing; big data analytics and shared value optimization topics available on Crossref without time limit. Initial search generated 1000 studies as articles, books and other publications. Based on our criteria, we included only 32 articles focusing on big data analytics and auditing (n = 18); big data analytics and created shared value (n = 14); and, without big data analytics and firm performance (n = 18) already substantially covered in extant literature. The main finding is that there is no study to our knowledge and study’s limitation on the mediating role of auditing in the tripartite relationship following our conceptual model based on optimization theory of engineering and given the importance of information integrity for stakeholders.

Název v anglickém jazyce

The mediating role of auditing in created shared value optimization through Big Data analytics: A conceptual review

Popis výsledku anglicky

The essence of big data and big data analytics as technological breakthroughs is to create and share value among stakeholders. Numerous studies focus on the impact of big data analytics upon firm’s performance, big data analytics and auditing and big data with created shared value. There is very little if any study on the mediating role of auditing in the relationship between big data analytics and shared value optimization. As a methodology, we used ‘Publish or Perish’ which is an academic “search engine” to search all the articles on the big data analytics and firm performance; big data analytics and auditing; big data analytics and shared value optimization topics available on Crossref without time limit. Initial search generated 1000 studies as articles, books and other publications. Based on our criteria, we included only 32 articles focusing on big data analytics and auditing (n = 18); big data analytics and created shared value (n = 14); and, without big data analytics and firm performance (n = 18) already substantially covered in extant literature. The main finding is that there is no study to our knowledge and study’s limitation on the mediating role of auditing in the tripartite relationship following our conceptual model based on optimization theory of engineering and given the importance of information integrity for stakeholders.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2023

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Advances in Production Intelligent Systems in Production Engineering and Maintenance

ISBN

978-3-031-45020-4

ISSN

2367-3370

e-ISSN

2367-3389

Počet stran výsledku

14

Strana od-do

1-14

Název nakladatele

Springer

Místo vydání

Cham

Místo konání akce

Wroclav

Datum konání akce

13. 9. 2023

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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