Big data is a relatively recent phenomenon, resulting from the technological environment where almost anything can be digitally recorded and measured, so thousands of events can be tracked simultaneously. The objective of the study is to provide a literary study to present the benefits that companies can gain from the application of big data technologies in line with their competitive objectives and to increase the quality of financial reports by supporting accounting decisions, raising the efficiency of accounting measurement and supporting transparency by using big data technologies. The researcher also dealt with business intelligence tools and blockchain databases, explaining the opportunities in which the adoption of big data can be supported.