Learning objectivesIntroductionDefinition — What is big data?How big is “big”? Volume levels in big dataKnowledge checkExamples of volumeMegabytes, gigabytes, terabytes ... what are they?Knowledge checkThe accountant and big dataThe pressure is on for finance and accounting professionals to deliver more insights.Accounting’s big data problemBig Data terminologyFour types of data analyticsBenefits of big dataKnowledge checkPractice questionsNotes