Big Data Technology and Its Impact on Computerized Accounting Information Systems

A Field Study on a Sample of Sudanese Companies

Abstract

This study aims to clarify the main problems that  face companies when applying traditional computerized accounting information systems, and to demonstrate how big data technology can be used to process accounting data as an alternative to these traditional systems. It also seeks to identify the benefits that the application of big data technology can bring it to Sudanese companies.

To achieve these objectives, the researchers designed a questionnaire directed at a sample of employees and managers working in several companies in Port Sudan State. The questionnaire was distributed to a total sample of 70 individuals.

After conducting the field study, the researchers confirmed the study’s hypothesis and reached several conclusions, the most important of which are:

• Slow processing of accounting data is a key problem in traditional computerized accounting information systems, along with their inability to handle large volumes of data, which can negatively affect operating systems.
• These systems also suffer from weak confidentiality and privacy controls.

Big data technology, on the other hand, provides credible and transparent accounting information and reports at the right time for decision-makers. This benefit is particularly needed by Sudanese companies due to the unstable economic environment. Big data technology also helps provide new services to customers, improve operational efficiencies, and generate more revenue, in addition to supporting companies in achieving their financial strategies.

As a modern digital system for handling data and information, big data technology outperforms traditional systems in all features they offer—and even in additional features not available in those systems. Moreover, big data technology can handle both structured and unstructured data, enabling it to provide a comprehensive database.

The researchers recommend a gradual transition toward applying big data technology to replace the currently used traditional computerized accounting systems in Sudanese companies. They also emphasize that, to fully benefit from its advantages and avoid implementation errors, companies should develop specific guidelines and instructions for its application, conduct continuous training for employees, and ensure ongoing development of systems according to evolving needs.