Accountants and finance professionals
must find ways not only to measure big
data as an organisational asset but also
to use it as a measure of organisational
performance. The trend towards
integrated reporting and the
inclusion of non-financial ‘capitals’ in
company reports and accounts makes
adopting this approach all the more
urgent. It will increasingly be necessary to
combine ‘hard’ financial data with ‘softer’
and non-financial datasets to provide the
bigger picture of performance.