This paper explores the challenges of Big Data security and cyberthreats and critically reflects on both the effects of the Big Data phenomenon and its implications for future research on intellectual capital (IC). We reviews academic literature, professional documents, and public information to provide insights and develop a framework that explains the effects of cyberthreats on IC. We find that the “voracity” for data represents a further ‘V’ of the Big Data phenomenon, which results in a continuous hunt for data beyond legal and ethical boundaries. The increasing risk of cybercrimes, data security breaches, and privacy violations reflect this voracity, representing the dark side of the Big Data ecosystem where Big Data undermines IC and value creation. Losing the confidentiality, integrity, or availability of data as a result of a data security breach poses a threat to an organisation’s IC. Given Big Data’s impact on IC and its wider ecosystem, this paper outlines some challenging managerial, societal, and ethical implications of Big Data, and consequently lays out future research avenues in IC and accounting research

Critical reflections on Big Data security and Intellectual Capital

La Torre Matteo;Rea Michele Antonio;
2017-01-01

Abstract

This paper explores the challenges of Big Data security and cyberthreats and critically reflects on both the effects of the Big Data phenomenon and its implications for future research on intellectual capital (IC). We reviews academic literature, professional documents, and public information to provide insights and develop a framework that explains the effects of cyberthreats on IC. We find that the “voracity” for data represents a further ‘V’ of the Big Data phenomenon, which results in a continuous hunt for data beyond legal and ethical boundaries. The increasing risk of cybercrimes, data security breaches, and privacy violations reflect this voracity, representing the dark side of the Big Data ecosystem where Big Data undermines IC and value creation. Losing the confidentiality, integrity, or availability of data as a result of a data security breach poses a threat to an organisation’s IC. Given Big Data’s impact on IC and its wider ecosystem, this paper outlines some challenging managerial, societal, and ethical implications of Big Data, and consequently lays out future research avenues in IC and accounting research
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11564/685199
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