ABSTRACT. The purpose of this study is to examine cloud computing technologies shaping the accounting informatization. In this article, I cumulate previous research findings indicating that cloud-based accounting systems and cloud computing services deploy data mining and task scheduling algorithms to configure financial data and informatization. I contribute to the literature on cloud-based accounting information systems by showing that management accounting systems gather, store, process, and manage huge volumes of financial and accounting data by leveraging network data mining algorithms. Throughout March 2022, I performed a quantitative literature review of the Web of Science, Scopus, and ProQuest databases, with search terms including “cloud-based accounting information system” + “big data processing techniques,” “algorithmic decision-making tools,” and “corporate financial data.” As I inspected research published in 2022, only 139 articles satisfied the eligibility criteria. By removing controversial findings, outcomes unsubstantiated by replication, too imprecise material, or having similar titles, I decided upon 17, generally empirical, sources. Data visualization tools: Dimensions (bibliometric mapping) and VOSviewer (layout algorithms). Reporting quality assessment tool: PRISMA. Methodological quality assessment tools include: AXIS, Dedoose, MMAT, and SRDR.

Keywords: cloud computing technologies; financial accounting information; modeling and process optimization; corporate financial data; big financial and accounting data; big data storage technologies

How to cite: Ionescu, L. (2022). “Big Data Processing Techniques and Algorithmic Decision-Making Tools in Cloud-based Accounting Information Systems,” Review of Contemporary Philosophy 21: 256–271. doi: 10.22381/RCP21202216.

Received 27 April 2022 • Received in revised form 25 August 2022
Accepted 27 August 2022 • Available online 30 August 2022