ÖZET

Massive usage of internet and digital devices make it easier accessing the desired information. In the past, auditing was a periodic, reactive approach, but this must change. Today, volume, velocity, variety, veracity, and value of the information, which are the main criteria of big data, are crucial. Decision makers demand timely, true, and reliable information. This need has affected every sector including auditing. For this reason, the continuous auditing system comes to debate in the big data era. The main aim of this chapter is to shed light on how traditional auditing transformed into the continuous auditing and where big data stands in this transformation. It is concluded that even though many obstacles arise, continuous auditing systems and harvesting big data benefits are crucial to gain a competitive advantage. Also, using big data analytics and continuous auditing system together, management and shareholders gain detailed information about the company's present situation and future direction.

Almost all large and middle-sized firms worldwide have adopted enterprise planning (ERP) systems and advanced managerial accounting techniques (AMAT). However, there are virtually no studies on the interaction between ERP and AMAT and the effects of this interaction on firm performance. In this study, the effects of interaction between ERP and AMAT on firm performance are examined via an empirical analysis based on data from 125 manufacturing firms selected from among the top 500 in Turkey in 2015. The results support the hypothesis that high interaction between ERP and AMAT is associated with high financial and non-financial performance.

In the business literature many studies done to shed light how ERP system and advanced managerial accounting techniques team up. For quick and accurate managerial decisions and effective implementation of advanced management techniques, firms need a strong information technology infrastructure. The purpose of this paper is to search theoretically how ERP system and advanced managerial accounting techniques collaborate. Keywords: ERP, Advanced Managerial Accounting Techniques, Managerial Accounting SystemsJEL Classification: M10, M40 IntroductionToday's business environment has made inevitable for firms to have comprehensive, daily and detailed information of both market and their own operational processes. In other words, to be obtained by using emerging technologies holistic comprehensive, flexible and real-time financial and operational information is indispensable for firms high performance. ERP is precisely one of the information technologies for this purpose.As an enterprise information technology, ERP demonstrated the rapid spread and development across the World from the 1990s to now. In this process, the system that meets the specific needs of different users (in particular to increase the effectiveness and profitability of resources) and has become a complex set of computer application which integrates all processes and functions in the company and offers a holistic and integrated view by using a common database sharing.Because ERP makes data sharing in to an accurate and real-time form, operational processes are also automated in whole business. In this context, the nature of the accounting practices in this context has changed radically. With the change, the operational coordination between departments has got easier, and thus efficiency has obtained in areas such as strategic planning and management control. Efficiency is observed as increased flexibility in providing information, increased integration in accounting practices, and increased quality of financial status report and also seen as quick decision-making process, the harmonization of conflicting objectives and to standardize business processes (Colmenares, 2009: 5-6); and finally seen in areas such as an increased efficiency in commercial enterprises, facilitating the access to information, increased quality of information and supporting temporary reporting (Booth, 2000: 2 With these features the ERP can offer important contributions to Managerial Accounting Systems (MAS). Thanks to ERP, MAS facilitate budgeting applications and tracking responsibility on prepared reports. So, in our opinion, MAS effectiveness has increased dramatically by ensuring interdepartmental integration. This article examines how management accounting applications become effective and productive with the support of an ERP system and how this interaction increases firm performance. Literature ReviewThe problem of determining cost and cross-functional data reliably and quickly, particularly in manufacturing enterprises (Lea and Min, 2003: 2880), hampers the e...

Key audit matters (KAM), based on auditor judgment, are the most significant matters in the audit of financial statements of the current period. This study aims to determine the strategic diagram of key audit matters and to see the longitudinal evolution of KAM's after the released draft in 2013. To do that, the authors use science mapping and co-word analysis based on data generated from the Web of Science in SciMAT. Results show that the motor theme for KAM's is the "Audit Expectation Gap." Also, the "client characteristic" is the next motor theme. Also, the authors think some sub-themes will emerge.