Purpose The purpose of this paper is to provide a conceptual model for the transformation of big data sets into actionable knowledge. The model introduces a framework for converting data to actionable knowledge and mitigating potential risk to the organization. A case utilizing a dashboard provides a practical application for analysis of big data. Design/methodology/approach The model can be used both by scholars and practitioners in business process management. This paper builds and extends theories in the discipline, specifically related to taking action using big data analytics with tools such as dashboards. Findings The authors’ model made use of industry experience and network resources to gain valuable insights into effective business process management related to big data analytics. Cases have been provided to highlight the use of dashboards as a visual tool within the conceptual framework. Practical implications The literature review cites articles that have used big data analytics in practice. The transitions required to reach the actionable knowledge state and dashboard visualization tools can all be deployed by practitioners. A specific case example from ESP International is provided to illustrate the applicability of the model. Social implications Information assurance, security, and the risk of large-scale data breaches are a contemporary problem in society today. These topics have been considered and addressed within the model framework. Originality/value The paper presents a unique and novel approach for parsing data into actionable knowledge items, identification of viruses, an application of visual dashboards for identification of problems, and a formal discussion of risk inherent with big data.

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In recent years, there has been exponential growth in the volume of “always listening” intelligent virtual assistant devices used in the home. The adoption of intelligent virtual assistants is also moving rapidly into applications and devices utilized by businesses, including accounting workplaces. Although there are highly publicized drawbacks related to the home-use of this technology, the benefits of this spoken interface are many. Therefore, it is important to review the relevant literature, such as Altman's (1975) regulation of interpersonal barriers, Nissenbaum's (2010) notions of contextual integrity, the privacy paradox (Norberg et al. 2007), and Eyal's (2014) work on habit-forming products, to help understand the concerns related to the adoption of these assistants. This paper will discuss the advantages and disadvantages of these interfaces, imagine how accountants might use these devices in the near future, examine the challenges of adopting digital assistants, and provide recommendations for future research.

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