The forthcoming data ecosystem for business measurement and assurance

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13 Scopus citations


A data ecosystem is a combination of relevant data and the technologies used to integrate information feeding a particular process or a set of functionalities. With the advent of substantially improved computing and storage capabilities, sophisticated algorithms, and easier access to exogenous data, the data ecosystem is facilitating increasingly automated and continuous business measurement and assurance processes that reflect the rhythm and nature of business events and data sources. We propose that the big data used in business measurement and assurance must first be taxonomized and integrated, and then be processed by piggybacked applications to complement human activities to more effectively achieve operational and economic goals. We argue that the most notable technologies for the current wave of change are Robotic/Intelligent Process Automation, Machine Learning, Blockchain, and Continuous Measurement and Assurance applications. Furthermore, we discuss the main effects of the data ecosystem on the measurement and assurance of business activities.

Original languageEnglish (US)
Pages (from-to)1-21
Number of pages21
JournalJournal of Emerging Technologies in Accounting
Issue number2
StatePublished - Sep 1 2019

All Science Journal Classification (ASJC) codes

  • Accounting
  • Computer Science Applications


  • Blockchain
  • Business assurance
  • Business measurement
  • Data ecosystem
  • Data integration
  • Data integration
  • Exogenous Big Data
  • Machine learning
  • Robotic/intelligent process automation


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