Document Type : Review article

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Abstract

The goal of data science, which was created from the combination of various topics, is to extract concepts from data and produce data-oriented outputs. Therefore, data science experts are defined as those who know how to find answers to business questions from a mass of information, especially without structure. Accounting professionals also deal with large amounts of data every day. Analytics tools help them to explore and predict financial statements and other non-financial data and suggest corrective actions. By using data analysis techniques, they can create value on the huge amount of data that is collected. Therefore, data science creates value in accounting, and accountants and financial specialists must know how to apply this science and which capabilities and skills to acquire in this way. This article tries to answer these questions.

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