This course will provide a comprehensive introduction to the principles and applications of big data and data analytics in professional contexts. Students will examine a wide range of standards, regulations, laws, and criteria beyond accounting, assurance, and tax, understanding their relevance to organizational decision-making and reporting. The course emphasizes measurement fundamentals, enabling students to evaluate the technical validity, reliability, and precision of transaction-based and other information used in decision-making. This course will also look at other accounting topics such as sustainability with respect to non-financial measures and reporting.