Computer systems are taking over more and more accounting activities that have traditionally been done by humans. The increased automation of transaction processing does not only make accounting much more efficient but also leads to phenomena like data explosion and information overload. The sheer volume of available data increases and it is unclear how this data can be aggregated, analysed and prepared in a way that is most useful for information stakeholders. Business Intelligence provides different data analysis techniques that are widely available in practice. BI software applications provide functionality for Online Analytical Processing (OLAP) and functions such as dicing, slicing, roll-up and drill-down. The aim of this research goes one step further. It is intended as an exploratory and cross-disciplinary study in order to investigate if and how virtual reality technologies can be applied to accounting.
Structured Literature Review, Focus Groups, Prototyping