@article{2018,title={COMPLIANCE OF BIG DATA TO ACCOUNTING AND AUDIT FIELDS},abstractNode={Among the issues that companies seek competitive advantage subjects like the distinction between relevant and irrelevant data, getting the data to the managers quickly as a summary and report have gained great prominence as a result of the continuous increase of data produce both by humans and things. Enormous production of the data restrains the traditional information technologies to process them. This study investigates the influence of big data on accounting and auditing fields. A sixth element, cost, is added to the five known elements of the big data. After the relation between the six elements of the big data and accounting data is explained, the transformation of the data from the company’s big data warehouse to the meaningful accounting and auditing knowledge is researched. The transformation of the accounting and auditing work processes is inevitable in a digitalizing world. The volume, diversity and speed of the input of the accounting and auditing are increasing so the big data has to be understood with all of its aspects and be integrated to the work flow.},author={İlkay Ejder ERTURAN-- Emre ERGİN},year={2018},journal={The Journal of Academic Social Science}}