Big data and its impact on the practice of public accounting, business and information systems: An ethics lens

The object of study of this research is to determine the threats and opportunities that big data exerts in accounting, in companies, in SICs and how it affects ethics. What is Big Data and what is it used for? This is a qualitative, documentary and descriptive investigation. Articles by expert authors on the subject, books and other documents were consulted in scientific journals indexed in recognized databases. To obtain qualitative data that resulted in big data being a novelty that helps to improve the strategy of companies, to improve accounting performance, to improve the development of SIC. And it affects ethics, which makes it necessary to establish strict rules to mitigate damages to third parties.