Accounting Information Systems and Big Data Analysis

Computer technology is an integral part of today's organisations. Computers support and automate the processing of business transactions on a growing scale. Accounting Information Systems (AIS) and Enterprise Resource Planning (ERP) systems create increasingly large amounts of data during transaction processing. This data shows characteristics of Big Data due to its volume and velocity of accumulation. Decision makers are confronted with phenomena such as data explosion and suffer from information overload. Business Intelligence (BI) is a research field that intends to improve decision making by developing and applying data analysis techniques. Novel BI approaches and data analysis techniques such as Text or Process Mining have been developed in recent years.

This research focuses on the intersection of accounting, information systems and computer science. It intends to develop novel data analysis and modelling techniques or to search for innovative ways to apply existing ones to accounting and auditing.


Michael Werner

Related Postgraduate Research Topics

Selected Related Publications

  • Werner, Michael. “Process Model Representation Layers for Financial Audits.” In Proceedings of the 49th Hawaii International Conference on System Sciences (HICSS 2016), 5338–47. Kauai, 2016.
  • Werner, Michael. “Business Process Analysis Automation for Financial Audits - A Design Science-Oriented Approach to Support Internal and External Auditors in Process Audits by Using Process Mining Techniques.” University of Hamburg, 2016.
  • Werner, Michael, and Nick Gehrke. “Multilevel Process Mining for Financial Audits.” IEEE Transactions on Services Computing 8, no. 6 (2015): 820–32.
  • Gehrke, Nick, and Michael Werner. “Process Mining.” Wisu - Das Wirtschaftsstudium, no. 7 (2013): 934–43.
  • Werner, Michael, Nick Gehrke, and Markus Nüttgens. “Business Process Mining and Reconstruction for Financial Audits.” In Proceedings of the 45th Hawaii International Conference on System Sciences (HICSS 2012), 5350–59. Maui, 2012.