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This paper aims to build on the latest advances in cognitive computing techniques to systematically illustrate how unstructured data from users can offer significant value for co-innovation.

The paper adopts a general overview approach to understand how unstructured data from users can be analyzed with cognitive computing techniques for innovation. The paper links the computerized techniques with marketing innovation problems with an integrated framework using dynamic capabilities and complexity theory.

The paper identifies a suite of methodologies for facilitating company co-innovation via engaging with customers and external data with cognitive computing technologies. It helps to expand marketing researchers and practitioners’ understanding of using unstructured data.

This paper provides a conceptual framework that divides co-innovation process into three stages, ideas generation, ideas integration and ideas evaluation, and maps cognitive computing methodologies and technologies to each stage. This paper makes the theoretical contributions by developing propositions from both customer and firm perspectives.

This paper can be used for companies to engage consumers and external data for co-innovation activities by strategically select appropriate cognitive computing techniques to analyze unstructured data for better insights.

Given the lack of systematic discussion regarding what is possible from using cognitive computing to analyze unstructured data for co-innovation. This paper makes first attempt to summarize how unstructured data can be analyzed with cognitive computing techniques. This paper also integrates complexity theory to the framework from a novel perspective.

Auditors’ skills and knowledge of data analytics and big data can influence their judgment at the audit planning stage. At this stage, the auditor will determine the level of audit risk and estimate how long the audit will take. This study aims to test whether big data and data analytics affect auditors’ judgment by adopting the cognitive fit theory.

This was an experimental study involving 109 accounting students as participants. The 2 × 2 factorial design between subjects in a laboratory setting was applied to test the hypothesis.

First, this study supports the proposed hypothesis that participants who are provided with visual analytics information will rate audit risk lower than text analytics. Second, participants who receive information on unstructured data types will assess audit risk (audit hours) higher (longer) than those receiving structured data types. In addition, those who receive information from visual analytics results have a higher level of reliance than those receiving text analytics.

This research has implications for external and internal auditors to improve their skills and knowledge of data analytics and big data to make better judgments, especially when the auditor is planning the audit.

Previous studies have examined the effect of data analytics (predictive vs anomaly) and big data (financial vs non-financial) on auditor judgment, whereas this study examined data analytics (visual vs text analytics) and big data (structured and unstructured), which were not tested in previous studies.

The purpose of this paper is to provide a theoretical framework of how knowledge management (KM) systems can facilitate the incorporation of big data into strategic decisions. Advanced analytics are becoming increasingly critical in making strategic decisions in any organization from the private to public sectors and from for-profit companies to not-for-profit organizations. Despite the growing importance of capturing, sharing and implementing people’s knowledge in organizations, it is still unclear how big data and the need for advanced analytics can inform and, if necessary, reform the design and implementation of KM systems.

To address this gap, a combined approach has been applied. The KM and data analysis systems implemented by companies were analyzed, and the analysis was complemented by a review of the extant literature.

Four types of data-based decisions and a set of ground rules are identified toward enabling KM systems to handle big data and advanced analytics.

The paper proposes a practical framework that takes into account the diverse combinations of data-based decisions. Suggestions are provided about how KM systems can be reformed to facilitate the incorporation of big data and advanced analytics into organizations’ strategic decision-making.

This is the first typology of data-based decision-making considering advanced analytics.

In the world of big data, data integration technology is crucial for maximising the capability of data-driven decision-making. Integrating data from multiple sources drastically expands the power of information and allows us to address questions that are impossible to answer using a single data source. Record Linkage (RL) is a task of identifying and linking records from multiple sources that describe the same real world object (e.g. person), and it plays a crucial role in the data integration process. RL is challenging, as it is uncommon for different data sources to share a unique identifier. Hence, the records must be matched based on the comparison of their corresponding values. Most of the existing RL techniques assume that records across different data sources are structured and represented by the same scheme (i.e. set of attributes). Given the increasing amount of heterogeneous data sources, those assumptions are rather unrealistic. The purpose of this paper is to propose a novel RL model for unstructured data.

In the previous work (Jurek-Loughrey, 2020), the authors proposed a novel approach to linking unstructured data based on the application of the Siamese Multilayer Perceptron model. It was demonstrated that the method performed on par with other approaches that make constraining assumptions regarding the data. This paper expands the previous work originally presented at iiWAS2020 [16] by exploring new architectures of the Siamese Neural Network, which improves the generalisation of the RL model and makes it less sensitive to parameter selection.

The experimental results confirm that the new Autoencoder-based architecture of the Siamese Neural Network obtains better results in comparison to the Siamese Multilayer Perceptron model proposed in (Jurek et al., 2020). Better results have been achieved in three out of four data sets. Furthermore, it has been demonstrated that the second proposed (hybrid) architecture based on integrating the Siamese Autoencoder with a Multilayer Perceptron model, makes the model more stable in terms of the parameter selection.

To address the problem of unstructured RL, this paper presents a new deep learning based approach to improve the generalisation of the Siamese Multilayer Preceptron model and make is less sensitive to parameter selection.

The expansion of marketing data is encouraging the growing use of deep learning (DL) in marketing. I summarize the intuition behind deep learning and explain the mechanisms of six popular algorithms: three discriminative (convolutional neural network (CNN), recurrent neural network (RNN), and Transformer), two generative (variational autoencoder (VAE) and generative adversarial networks (GAN)), and one RL (DQN). I discuss what marketing problems DL is useful for and what fueled its growth in recent years. I emphasize the power and flexibility of DL for modeling unstructured data when formal theories and knowledge are absent. I also describe future research directions.

This study aims to investigate and explore the impact of big data analytics (BDA) as a mechanism that could develop the ability to measure customers’ performance. To accomplish the research aim, the theoretical discussion was developed through the combination of the diffusion of innovation theory with the technology acceptance model (TAM) that is less developed for the research field of this study.

Empirical data was obtained using Web-based quasi-experiments with 104 Egyptian accounting professionals. Further, the Wilcoxon signed-rank test and the chi-square goodness-of-fit test were used to analyze data.

The empirical results indicate that measuring customers’ performance based on BDA increase the organizations’ ability to analyze the customers’ unstructured data, decrease the cost of customers’ unstructured data analysis, increase the ability to handle the customers’ problems quickly, minimize the time spent to analyze the customers’ data and obtaining the customers’ performance reports and control managers’ bias when they measure customer satisfaction. The study findings supported the accounting professionals’ acceptance of BDA through the TAM elements: the intention to use (R), perceived usefulness (U) and the perceived ease of use (E).

This study has several limitations that could be addressed in future research. First, this study focuses on customers’ performance measurement (CPM) only and ignores other performance measurements such as employees’ performance measurement and financial performance measurement. Future research can examine these areas. Second, this study conducts a Web-based experiment with Master of Business Administration students as a study’s participants, researchers could conduct a laboratory experiment and report if there are differences. Third, owing to the novelty of the topic, there was a lack of theoretical evidence in developing the study’s hypotheses.

This study succeeds to provide the much-needed empirical evidence for BDA positive impact in improving CPM efficiency through the proposed framework (i.e. CPM and BDA framework). Furthermore, this study contributes to the improvement of the performance measurement process, thus, the decision-making process with meaningful and proper insights through the capability of collecting and analyzing the customers’ unstructured data. On a practical level, the company could eventually use this study’s results and the new insights to make better decisions and develop its policies.

This study holds significance as it provides the much-needed empirical evidence for BDA positive impact in improving CPM efficiency. The study findings will contribute to the enhancement of the performance measurement process through the ability of gathering and analyzing the customers’ unstructured data.

We use design thinking in the context of accounting pedagogy to exploit recent advances in cybernetics in the form of generative artificial intelligence technology. Relying on the intuition that supplementing or augmenting human argumentation (natural intelligence or NI) with parallel AI output can produce better student written assignments, we posit the “augmentation premise,” that is, ((NI + AI) > AI > NI). To test the augmentation premise, we compare student written submissions in an Accounting Information Systems (AIS) course with and without the benefit of parallel generative AI output. We then evaluate how the generative AI output enhances student-crafted revisions to their initial submissions. Using a summative quality improvement index (QII) consisting of quantitative and qualitative assessments, we present preliminary evidence supporting the augmentation premise. The augmentation premise likely extends to other accounting subdisciplines and merits generalization for enriching accounting pedagogy.

With the growth of social media and online communications, consumers are becoming more informed about hotels' services than ever before. They are writing online review to share their experiences, as well as reading online review before making a hotel reservation. Hotel customers considered it as reliable source and it influences customers' hotel selection. Most of these reviews reside in unstructured format, scattered across in the Internet and inherently unorganized. The purpose of this study was to use predictive text analytics to identify sentiment drivers from unstructured online reviews.

The research used sentiment classifications to analyze customers' reviews on hotels from TripAdvisor. In total, 9,286 written reviews by hotel customers were scrapped from 442 hotels in Malaysia. A detailed text analytic was conducted and was followed by a development of a theoretical framework based on the hybrid approach. AMOS was used to analyze the relationship between customer sentiments and overall review rating.

With the use of Structural Equation Modeling (SEM) and clustering technique, a list of sentiment drivers was detected, i.e. location, room, service, sleep, value for money and cleanliness. Among these variables, service quality and room facilities emerged as the most influential factors. Sentiment drivers obtained in this study provided the insights to hotel operators to improve the hotel conditions.

Although this study extended the existing literature on sentiment analysis by providing valuable insights to hoteliers, it is not without its limitations. For instance, online hotel reviews collected for this study were limited to one specific online review platform. Despite the large sample size to support and justify the findings, the generalizability power was restricted. Thus, future research should also consider and expand to other type of online review channels. Therefore, a need to examine these data reside various social media applications, i.e. Facebook, Instagram and YouTube.

This study highlights the significance of hybrid predictive model in analyzing the unstructured hotel reviews. Based on the hybrid predictive model we developed, six sentiment drivers emerged from the data analysis, i.e. location, service quality, value for money, sleep quality, room design and cleanliness. This consideration is critical due to the ever-increasing unstructured data resides in the online space. This explores the possibility of applying data analytic technique in a more efficient manner to obtain customer insights for hotel managerial consideration.

This study analyzed customer sentiments toward the hotel in Malaysia with the use of predictive text analytics technique. The main contribution was the list of sentiment drivers and the insights needed to improve the hotel conditions in Malaysia. In addition, the findings demonstrated motivating findings from different methodological perspective and provided hoteliers with the recommendation for improved review ratings.

The purpose of this paper is to introduce a new multiple imputation method that can effectively manage missing values in online review data, thereby allowing the online review analysis to yield valid results by using all available data.

This study develops a missing data method based on the multivariate imputation chained equation to generate imputed values for online reviews. Sentiment analysis is used to incorporate customers’ textual opinions as the auxiliary information in the imputation procedures. To check the validity of the proposed imputation method, the authors apply this method to missing values of sub-ratings on hotel attributes in both the simulated and real Honolulu hotel review data sets. The estimation results are compared to those of different missing data techniques, namely, listwise deletion and conventional multiple imputation which does not consider text reviews.

The findings from the simulation analysis show that the imputation method of the authors produces more efficient and less biased estimates compared to the other two missing data techniques when text reviews are possibly associated with the rating scores and response mechanism. When applying the imputation method to the real hotel review data, the findings show that the text sentiment-based propensity score can effectively explain the missingness of sub-ratings on hotel attributes, and the imputation method considering those propensity scores has better estimation results than the other techniques as in the simulation analysis.

This study extends multiple imputation to online data considering its spontaneous and unstructured nature. This new method helps make the fuller use of the observed online data while avoiding potential missing problems.

As computer simulation increasingly supports engineering design and manufacture, the requirement for a computer software environment providing an integration platform for computational engineering software increases. The potential benefits to industry are considerable. As a first step in the long‐term development of such a system, a computer software environment has been developed for pre‐ and post‐processing for unstructured grid‐based computational simulation. Arbitrary computer application software can be integrated into the environment to provide a multi‐disciplinary engineering analysis capability within one unified computational framework. Recognising the computational demands of many application areas, the environment includes a set of parallel tools to help the user maximise the potential of high performance computers and networks. The paper will present details of the environment and include an example of, and discussion about, the integration of application software.