Big data has also been adopted in accounting practice. With radio frequency identification (RFID) technology, a company can track its products from assembly lines through stores. This allows immediate adjustment to inventory, as opposed to using the assumptions in traditional inventory methods (e.g., FIFO, LIFO). Another use of big data is the measurement of intangibles. If data on customer satisfaction can be continuously collected and analyzed from worldwide social media and platforms, a company can have more reliable and timely evidence of an intangible’s true market value, which remains a daunting task under current accounting measures (Vasarhelyi, Kogan, and