Investigating the impact of big data on the qualitative characteristics of financial reports and accountability in the public sector

Document Type : Research Paper

Authors

1 Department of Accounting, CT.C., Islamic Azad University, Tehran, Iran.

2 Central Tehran Branch, Islamic Azad University, Tehran, Iran.

3 Department of Accounting, Pa.C., Islamic Azad University, Tehran, Iran

10.30473/gaa.2025.75052.1819

Abstract

Subject and purpose: The purpose of this research is to investigate the impact of big data on the qualitative characteristics of financial reports and the fulfillment of accountability responsibilities in the public sector.
Research Method: The statistical population under study includes university professors in the field of accounting and big data as well as people working at different levels of accounting and auditing jobs in public sector organizations. Research data were collected through a researcher-made questionnaire using the snowball method from 176 questionnaires during the winter of 1403 and analyzed through structural equation modeling.
Research findings: The results of the research showed that in the general sector, big data has a positive and significant effect on the qualitative characteristics of financial reports related to content and information presentation. Also, the indirect effect of big data on accountability through the qualitative characteristics of information presentation is significant. However, the indirect effect of big data on accountability through the qualitative characteristics of information content is not significant. In addition, the total effect (a combination of direct and indirect effects) of big data has a positive and significant effect on accountability. On the other hand, it was observed that the qualitative characteristics of information content do not have a significant relationship with accountability
Conclusion, originality and its addition to knowledge: The findings of this study showed that, considering the benefits and effects of big data on the quality of financial reports and accountability in the public sector,

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History

  • Receive Date: 03 July 2025
  • Revise Date: 07 September 2025
  • Accept Date: 15 July 2025

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