The power of big data affordances to reshape anti-fraud strategies

Bibliographic Data

ID21401956
AuthorsGianluca Gabrielli (0000-0002-5605-4361, University of Parma, corresponding author), Carlotta Magri (0000-0002-5519-1364, University of Parma), Alice Medioli (0000-0002-5842-9171, University of Parma), Pier Luigi Marchini (0000-0003-2467-2816, University of Parma)
Year2024
Volume205
Pages123507
Publication date2024-08-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueTechnological Forecasting and Social Change (JOURNAL)
Journal identifiersISSN: 0040-1625 • E-ISSN: 1873-5509
PublisherElsevier BV (PUBLISHER)
DOI10.1016/j.techfore.2024.123507
OpenAlexW4399555890
LanguageEN
References cited61

This paper examines how the integration of big data in forensic accounting practices is reshaping fraud detection processes. To capture the effects of this integration we used the perspective of affordances enabled by big data, an approach derived from sociomateriality. The research adopts a qualitative approach based on seventeen semi-structured interviews with forensic accountants. This qualitative approach allows us to identify dispositional and relational affordances. Findings show that big data enables some significant affordances. As dispositional affordances, big data and big data analytics tools ensure a greater depth of the analysis. The power of visual analytics in fraud detection is highlighted in both dispositional and relational affordances

Affordance · Big data · Business · Data mining · Data science · Human–computer interaction · Internet privacy · Power (physics) · Big Data and Business Intelligence · Computer Science · Ethics and Social Impacts of AI · Information Systems Theories and Implementation

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Open DOIOpen Access