... of individuals that use this public good. Editor's note: Accepted by Lynn L. Rees. financial accounting financial accounting usage EDGAR demographic We are grateful to Lynn L. Rees (editor) and two anonymous reviewers for excellent suggestions that improved the paper. We also thank...

..., financial accounting, and financial reporting practices. In managerial accounting, Big Data will contribute to the development and evolution of effective management control systems and budgeting processes. In financial accounting, Big Data will improve the quality and relevance of accounting information...