Intellectual Capital and Big Data: A managerial revolution or a reality?
The objective of this special issue is to explore emerging trends in intellectual capital (IC) accounting research in light of the rise of Big Data (McAfee and Brynjolfsson, 2012). In 2001, Laney characterised Big Data with “three Vs” – volume, velocity, and variety. Since then, scholars and researchers in the field of information management have added veracity, variability, and, most importantly, value as further elements of this profound phenomenon (Gandomi & Haider, 2015). Thus, taking advantage of Big Data is becoming more compelling than ever before. The need for accountants and managers to understand how to translate Big Data into an organisation’s current and future value in the form of IC is both great and pressing (Secundo et al., 2017).
Learn how to effectively navigate the market research process to help guide your organization on the journey to success.Download eBook