The presentation integrates materials and current models to explain accountants various roles that make use of big data. The inclusion of the various models permits for the communication of more information in a shorter period of time.
Beginning the conversation with the Pathways Vision Model to define accounting is excellent. Content is relevant and most timely to the discussion taking place in the field. Appropriately included is the life cycle of accounting information, real-world current applications, and terminology. An IBM graphic is used to explain how big data differs from data based on volume, velocity, variety, and veracity. The notion of dark data is introduced as well as the importance of external data sources to enhance forecasting.