Big Data and Knowledge Management with Applications in Accounting and Auditing: The Case of Watson

24 Pages Posted: 9 Jul 2018

See all articles by Daniel E. O'Leary

Daniel E. O'Leary

University of Southern California - Marshall School of Business; University of Southern California - Leventhal School of Accounting

Date Written: June 27, 2018

Abstract

The purpose of this paper is to investigate big data and knowledge management in the context of so-called cognitive systems, with a particular focus on IBM’s Watson as a case to illustrate both an emerging form of knowledge management and how firms are analyzing big data to generate knowledge from data. This analysis includes a number of applications that have been developed to address a number of accounting and auditing problems. In particular, this paper analyzes how Watson has been brought into business settings and used or proposed for use in accounting, auditing and finance.

Keywords: Watson, Cognitive Systems, Knowledge Management, Accounting, Auditing, Cognitive Systems

JEL Classification: P40, L00

Suggested Citation

O'Leary, Daniel E., Big Data and Knowledge Management with Applications in Accounting and Auditing: The Case of Watson (June 27, 2018). Available at SSRN: https://ssrn.com/abstract=3203842 or http://dx.doi.org/10.2139/ssrn.3203842

Daniel E. O'Leary (Contact Author)

University of Southern California - Marshall School of Business ( email )

701 Exposition Blvd
Los Angeles, CA 90089
United States

University of Southern California - Leventhal School of Accounting ( email )

Los Angeles, CA 90089-0441
United States

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