Administrative Technical College - Kufa, Al Furat Al Awsat Technical University discussed a master dissertation on the role of big data in improving the quality of accounting information by the postgraduate student, Mr. Rahim Raad Hamid. The dissertation reviewed the concept and importance of big data, its types and characteristics, as well as explaining how to improve the quality of accounting information in light of the use of big data. The dissertation highlighted the different effects of that data, the challenges facing its use and the opportunities available to the accounting profession. The dissertation concluded that big data has a significant impact on the roles of accountants and the need for the accounting environment for big data in light of technological progress and development.
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