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In doing so, it links the contents of an unfolding area research with the papers published in this special issue of <jats:italic>Accounting, Auditing and Accountability Journal<\/jats:italic>.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title>\n<jats:p>The paper surveys the existing literature, which is still in its infancy, and proposes ways in which to frame early and future research. The intention is not to offer a comprehensive review, but to stimulate and conversation.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>The authors review several existing studies exploring technology-enabled networks and highlight some of the key aspects featuring social media and big data, before offering a classification of existing research efforts, as well as opportunities for future research. Three areas of investigation are identified: new performance indicators based on social media and big data; governance of social media and big data information resources; and, finally, social media and big data\u2019s alteration of information and decision-making processes.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>The authors are currently experiencing a technological revolution that will fundamentally change the way in which organisations, as well as individuals, operate. It is claimed that many knowledge-based jobs are being automated, as well as others transformed with, for example, data scientists ready to replace even the most qualified accountants. But, of course, similar claims have been made before and therefore, as academics, the authors are called upon to explore the impact of these technology-enabled networks further. This paper contributes by starting a debate and speculating on the possible research agendas ahead.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/aaaj-03-2017-2880","type":"journal-article","created":{"date-parts":[[2017,4,3]],"date-time":"2017-04-03T19:14:04Z","timestamp":1491246844000},"page":"762-776","source":"Crossref","is-referenced-by-count":247,"title":["Accounting, accountability, social media and big data: revolution or hype?"],"prefix":"10.1108","volume":"30","author":[{"given":"Michela","family":"Arnaboldi","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Cristiano","family":"Busco","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Suresh","family":"Cuganesan","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"140","reference":[{"key":"key2020120723452834800_ref001","unstructured":"Accenture (2016), \u201cBig success with big data\u201d, Accenture, available at: www.accenture.com\/us-en\/insight-big-data-research (accessed 9 September 2016)."},{"issue":"2","key":"key2020120723452834800_ref002","doi-asserted-by":"crossref","first-page":"38","DOI":"10.1108\/MBE-05-2015-0030","article-title":"A performance measurement system to quantify the contribution of social media: new requirements for metrics and methods","volume":"20","year":"2016","journal-title":"Measuring Business Excellence"},{"issue":"4","key":"key2020120723452834800_ref003","doi-asserted-by":"crossref","first-page":"777","DOI":"10.1108\/AAAJ-07-2015-2136","article-title":"How social media reshapes action on distant customers: some empirical evidence","volume":"30","year":"2017","journal-title":"Accounting, Auditing and Accountability Journal"},{"issue":"2","key":"key2020120723452834800_ref004","doi-asserted-by":"crossref","first-page":"271","DOI":"10.1506\/VJR6-RP75-7GUX-XH0X","article-title":"Accounting for flexibility and efficiency: a field study of management control systems in a restaurant chain","volume":"21","year":"2004","journal-title":"Contemporary Accounting Research"},{"issue":"4","key":"key2020120723452834800_ref005","doi-asserted-by":"crossref","first-page":"850","DOI":"10.1108\/AAAJ-07-2015-2139","article-title":"Big data and corporate reporting: impacts and paradoxes","volume":"30","year":"2017","journal-title":"Accounting, Auditing and Accountability Journal"},{"issue":"4","key":"key2020120723452834800_ref006","doi-asserted-by":"crossref","first-page":"821","DOI":"10.1108\/AAAJ-07-2015-2132","article-title":"Governing social media: the emergence of hybridised boundary objects","volume":"30","year":"2017","journal-title":"Accounting, Auditing and Accountability Journal"},{"issue":"1","key":"key2020120723452834800_ref007","doi-asserted-by":"crossref","first-page":"191","DOI":"10.1016\/j.dss.2010.07.014","article-title":"AWSM: allocation of workflows utilizing social network metrics","volume":"50","year":"2010","journal-title":"Decision Support Systems"},{"key":"key2020120723452834800_ref008","doi-asserted-by":"publisher","first-page":"65","DOI":"10.1145\/1935826.1935845","article-title":"Everyone\u2019s an influencer: quantifying influence on Twitter categories and subject descriptors","year":"2011"},{"issue":"1","key":"key2020120723452834800_ref009","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.csl.2013.09.003","article-title":"Computational approaches to subjectivity and sentiment analysis: present and envisaged methods and applications","volume":"28","year":"2014","journal-title":"Computer Speech and Language"},{"issue":"3","key":"key2020120723452834800_ref010","doi-asserted-by":"crossref","first-page":"312","DOI":"10.1287\/orsc.14.3.312.15162","article-title":"Sharing meaning across occupational communities: the transformation of understanding on a production floor","volume":"14","year":"2003","journal-title":"Organization Science"},{"issue":"6","key":"key2020120723452834800_ref011","doi-asserted-by":"crossref","first-page":"32","DOI":"10.1108\/02580541211224102","article-title":"Interview with Marshall Sponder, author of Social Media analytics","volume":"28","year":"2012","journal-title":"Strategic Direction"},{"issue":"4","key":"key2020120723452834800_ref012","doi-asserted-by":"crossref","first-page":"874","DOI":"10.1108\/AAAJ-07-2015-2122","article-title":"Facebook as a tool for supporting dialogic accounting? 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