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November 2014 » What CPAs Need to Know about Big...
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P. Paul Lin, PhD
Big data is an emerging IT tool that allows businesses to analyze vast collections of financial and nonfinancial information in order to create competitive advantages. CPAs can use big data analytics to improve performance in numerous areas, including sales, operation efficiency, risk management, and fraud detection (Chris Eaton, Dirk deRoos, Tom Deutsch, George Lapis, and Paul Zikopoulos, Understanding Big Data: Analytics for Enterprise Class Hadoop and Streaming Data, IBM, 2012, http://public.dhe.ibm.com/common/ssi/ecm/en/iml14296usen/IML14296USEN.PDF).
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