Big Data and Knowledge Management with Applications in Accounting and Auditing: The Case of Watson
24 Pages Posted: 9 Jul 2018
Date Written: June 27, 2018
The purpose of this paper is to investigate big data and knowledge management in the context of so-called cognitive systems, with a particular focus on IBM’s Watson as a case to illustrate both an emerging form of knowledge management and how firms are analyzing big data to generate knowledge from data. This analysis includes a number of applications that have been developed to address a number of accounting and auditing problems. In particular, this paper analyzes how Watson has been brought into business settings and used or proposed for use in accounting, auditing and finance.
Keywords: Watson, Cognitive Systems, Knowledge Management, Accounting, Auditing, Cognitive Systems
JEL Classification: P40, L00
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