ABSTRACT. With growing evidence of big data analytics tools and machine learning algorithms in cloud-based accounting information systems, there is an essential demand for comprehending whether cloud computing can optimize the advancement of enterprise information systems. In this research, prior findings were cumulated indicating that cloud-based analytics and artificial intelligence software can further cutting-edge real-time automated accounting services and auditing. I carried out a quantitative literature review of ProQuest, Scopus, and the Web of Science throughout January and March 2021, with search terms including “cloud-based accounting information systems,” “cloud-based accounting software,” and “cloud-based accounting systems and services.” As I analyzed research published between 2019 and 2021, only 94 papers met the eligibility criteria. By removing controversial or unclear findings (scanty/unimportant data), results unsupported by replication, undetailed content, or papers having quite similar titles, I decided on 11, chiefly empirical, sources. Subsequent analyses should develop on how automating standard accounting functions advance cloud-based accounting information systems.

Keywords: cloud; accounting; machine learning algorithm; big data analytics tool

How to cite: Ionescu, L. (2021). “Big Data Analytics Tools and Machine Learning Algorithms in Cloud-based Accounting Information Systems,” Analysis and Metaphysics 20: 102–115. doi: 10.22381/am2020217.

Received 18 April 2021 • Received in revised form 22 December 2021
Accepted 26 December 2021 • Available online 30 December 2021