There is still a considerable lack of research on the impact
of data science on public sector financial information and
reporting. For example, what are the opportunities and
challenges that accounting professionals (accountants,
auditors, managers and consultants) are now facing? What
are the impacts on public sector managers and policymakers
as data users? Due to the characteristics of the
contemporaneous infosphere environment, further research
on how accounting and accountability can help to deal
with these opportunities and challenges (or ignore them) is
needed. This new research avenue needs to include both
the positive and negative effects of digital transformation,
data science and big data on reporting, transparency and
accountability.