scholarly journals “Big results require big ambitions”: big data, data analytics and accounting in masters courses

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Karen Mcbride ◽  
Christina Philippou
Keyword(s):  
Big Data ◽  
Critical Thinking ◽  
Data Analysis ◽  
Data Analytics ◽  
Thinking Skills ◽  
Accounting Education ◽  
Professional Qualification ◽  
Content Type ◽  
The Impact

Purpose Accounting education is re-inventing itself as technology impacts the practical aspects of accounting in the real world and education tries to keep up. Big Data and data analytics have begun to influence elements of accounting including audit, accounting preparation, forensic accounting and general accountancy consulting. The purpose of this paper is to qualitatively analyse the current skills provision in accounting Masters courses linked to data analytics compared to academic and professional expectations of the same. Design/methodology/approach The academic expectations and requirements of the profession, related to the impact of Big Data and data analytics on accounting education were reviewed and compared to the current provisions of this accounting education in the form of Masters programmes. The research uses an exploratory, qualitative approach with thematic analysis. Findings Four themes were identified of the skills required for the effective use of Big Data and data analytics. These were: questioning and scepticism; critical thinking skills; understanding and ability to analyse and communicating results. Questioning and scepticism, as well as understanding and ability to analyse, were frequently cited explicitly as elements for assessment in various forms of accounting education in the Masters courses. However, critical thinking and communication skills were less explicitly cited in these accounting education programmes. Research limitations/implications The research reviewed and compared current academic literature and the requirements of the professional accounting bodies with Masters programmes in accounting and data analytics. The research identified key themes relevant to the accounting profession that should be explicitly developed and assessed within accounting education for Big Data and data analytics at both university and professional levels. Further analysis of the in-depth curricula, as opposed to the explicitly stated topic coverage, could add to this body of research. Practical implications This paper considers the potential combined role of professional qualification examinations and master’s degrees in skills provision for future practitioners in accounting and data analysis. This can be used to identify the areas in which accounting education can be further enhanced by focus or explicit mention of skills that are both developed and assessed within these programmes. Social implications The paper considers the interaction between academic and professional practice in the areas of accounting education, highlighting skills and areas for development for students currently considering accounting education and data analytics. Originality/value While current literature focusses on integrating data analysis into existing accounting and finance curricula, this paper considers the role of professional qualification examinations with Masters degrees as skills provision for future practitioners in accounting and data analysis.

scholarly journals Organizational performance and capabilities to analyze big data: do the ambidexterity and business value of big data analytics matter?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmad Ibrahim Aljumah ◽  
Mohammed T. Nuseir ◽  
Md. Mahmudul Alam
Keyword(s):  
Big Data ◽  
Data Analysis ◽  
Organizational Performance ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Manufacturing Firms ◽  
Business Value ◽  
Primary Data ◽  
Content Type

PurposeThe aim of the study is to examine the impact of the big data analytics capabilities (BDAC) on the organizational performance. The study also examines the mediating role of ambidexterity and the moderating role of business value of big data (BVBD) analytics in the relationship between the big data analytics capabilities and the organizational performance.Design/methodology/approachThis study collected primary data based on a questionnaire survey among the large manufacturing firms operating in UAE. A total of 650 questionnaires were distributed among the manufacturing firms and 295 samples were used for final data analysis. The survey was conducted from September to November in 2019, and data were analyzed based on partial least squares structural equation modeling (PLS-SEM).FindingsThe big data analysis (BDA) scalability is supported by the findings on the performance of firm and its determinants such as system, value of business and quality of information. The roles of business value as a moderator and ambidexterity as mediator are found significant. The results reveal that there is a need for managers to consider the business value and quality dynamics as crucial strategic objectives to achieve high performance of the firm.Research limitations/implicationsThe study has significant policy implication for practitioners and researchers for understanding the issues related to big data analytics.Originality/valueThis is an original study based on primary data from UAE manufacturing firms.

The role of big data analytics capabilities in bolstering supply chain resilience and firm performance: a dynamic capability view

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamad Bahrami ◽  
Sajjad Shokouhyar
Keyword(s):  
Risk Management ◽  
Big Data ◽  
Supply Chain ◽  
Firm Performance ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Content Type ◽  
Supply Chain Resilience ◽  
Management Culture

PurposeBig data analytics capability (BDAC) can affect firm performance in several ways. The purpose of this paper is to understand how BDA capabilities affect firm performance through supply chain resilience in the presence of the risk management culture.Design/methodology/approachThe study adopted a cross-sectional approach to collect survey-based responses to examine the hypotheses. 167 responses were collected and analyzed using partial least squares in SmartPLS3. The respondents were generally senior IT executives with education and experience in data and business analytics.FindingsThe results show that BDA capabilities increase supply chain resilience as a mediator by enhancing innovative capabilities and information quality, ultimately leading to improved firm performance. In addition, the relationship between supply chain resilience and firm performance is influenced by risk management culture as a moderator.Originality/valueThe present study contributes to the relevant literature by demonstrating the mediating role of supply chain resilience between the BDA capabilities relationship and firm performance. In this context, some theoretical and managerial implications are proposed and discussed.

An experimental investigation of the impact of using big data analytics on customers’ performance measurement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marwa Rabe Mohamed Elkmash ◽  
Magdy Gamal Abdel-Kader ◽  
Bassant Badr El Din
Keyword(s):  
Big Data ◽  
Performance Measurement ◽  
Data Analytics ◽  
Positive Impact ◽  
Big Data Analytics ◽  
Unstructured Data ◽  
Future Research ◽  
Web Based ◽  
Content Type ◽  
The Impact

Purpose This study aims to investigate and explore the impact of big data analytics (BDA) as a mechanism that could develop the ability to measure customers’ performance. To accomplish the research aim, the theoretical discussion was developed through the combination of the diffusion of innovation theory with the technology acceptance model (TAM) that is less developed for the research field of this study. Design/methodology/approach Empirical data was obtained using Web-based quasi-experiments with 104 Egyptian accounting professionals. Further, the Wilcoxon signed-rank test and the chi-square goodness-of-fit test were used to analyze data. Findings The empirical results indicate that measuring customers’ performance based on BDA increase the organizations’ ability to analyze the customers’ unstructured data, decrease the cost of customers’ unstructured data analysis, increase the ability to handle the customers’ problems quickly, minimize the time spent to analyze the customers’ data and obtaining the customers’ performance reports and control managers’ bias when they measure customer satisfaction. The study findings supported the accounting professionals’ acceptance of BDA through the TAM elements: the intention to use (R), perceived usefulness (U) and the perceived ease of use (E). Research limitations/implications This study has several limitations that could be addressed in future research. First, this study focuses on customers’ performance measurement (CPM) only and ignores other performance measurements such as employees’ performance measurement and financial performance measurement. Future research can examine these areas. Second, this study conducts a Web-based experiment with Master of Business Administration students as a study’s participants, researchers could conduct a laboratory experiment and report if there are differences. Third, owing to the novelty of the topic, there was a lack of theoretical evidence in developing the study’s hypotheses. Practical implications This study succeeds to provide the much-needed empirical evidence for BDA positive impact in improving CPM efficiency through the proposed framework (i.e. CPM and BDA framework). Furthermore, this study contributes to the improvement of the performance measurement process, thus, the decision-making process with meaningful and proper insights through the capability of collecting and analyzing the customers’ unstructured data. On a practical level, the company could eventually use this study’s results and the new insights to make better decisions and develop its policies. Originality/value This study holds significance as it provides the much-needed empirical evidence for BDA positive impact in improving CPM efficiency. The study findings will contribute to the enhancement of the performance measurement process through the ability of gathering and analyzing the customers’ unstructured data.

Big data analytics capabilities and organizational performance: the mediating effect of dual innovations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xiaofeng Su ◽  
Weipeng Zeng ◽  
Manhua Zheng ◽  
Xiaoli Jiang ◽  
Wenhe Lin ◽  
...  
Keyword(s):  
Big Data ◽  
Organizational Performance ◽  
Empirical Analysis ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Mediating Effect ◽  
Content Type ◽  
Mediating Role ◽  
The Relationship

PurposeFollowing the rapid expansion of data volume, velocity and variety, techniques and technologies, big data analytics have achieved substantial development and a surge of companies make investments in big data. Academics and practitioners have been considering the mechanism through which big data analytics capabilities can transform into their improved organizational performance. This paper aims to examine how big data analytics capabilities influence organizational performance through the mediating role of dual innovations.Design/methodology/approachDrawing on the resource-based view and recent literature on big data analytics, this paper aims to examine the direct effects of big data analytics capabilities (BDAC) on organizational performance, as well as the mediating role of dual innovations on the relationship between (BDAC) and organizational performance. The study extends existing research by making a distinction of BDACs' effect on their outcomes and proposing that BDACs help organizations to generate insights that can help strengthen their dual innovations, which in turn have a positive impact on organizational performance. To test our proposed research model, this study conducts empirical analysis based on questionnaire-base survey data collected from 309 respondents working in Chinese manufacturing firms.FindingsThe results support the proposed hypotheses regarding the direct and indirect effect that BDACs have on organizational performance. Specifically, this paper finds that dual innovations positively mediate BDACs' effect on organizational performance.Originality/valueThe conclusions on the relationship between big data analytics capabilities and organizational performance in previous research are controversial due to lack of theoretical foundation and empirical testing. This study resolves the issue by provides empirical analysis, which makes the research conclusions more scientific and credible. In addition, previous literature mainly focused on BDACs' direct impact on organizational performance without making a distinction of BDAC's three dimensions. This study contributes to the literature by thoroughly introducing the notions of BDAC's three core constituents and fully analyzing their relationships with organizational performance. What's more, empirical research on the mechanism of big data analytics' influence on organizational performance is still at a rudimentary stage. The authors address this critical gap by exploring the mediation of dual innovations in the relationship through survey-based research. The research conclusions of this paper provide new perspective for understanding the impact of big data analytics capabilities on organizational performance, and enrich the theoretical research connotation of big data analysis capabilities and dual innovation behavior.

The influence of big data analytics management capabilities on supply chain preparedness, alertness and agility

2019 ◽  
Vol 32 (2) ◽  
pp. 297-318 ◽  
Author(s):  
Santanu Mandal
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Supply Chain ◽  
Data Analytics ◽  
Investment Decision ◽  
Big Data Analytics ◽  
Content Type ◽  
Investment Decision Making ◽  
Management Capabilities ◽  
The Impact

Purpose The importance of big data analytics (BDA) on the development of supply chain (SC) resilience is not clearly understood. To address this, the purpose of this paper is to explore the impact of BDA management capabilities, namely, BDA planning, BDA investment decision making, BDA coordination and BDA control on SC resilience dimensions, namely, SC preparedness, SC alertness and SC agility. Design/methodology/approach The study relied on perceptual measures to test the proposed associations. Using extant measures, the scales for all the constructs were contextualized based on expert feedback. Using online survey, 249 complete responses were collected and were analyzed using partial least squares in SmartPLS 2.0.M3. The study targeted professionals with sufficient experience in analytics in different industry sectors for survey participation. Findings Results indicate BDA planning, BDA coordination and BDA control are critical enablers of SC preparedness, SC alertness and SC agility. BDA investment decision making did not have any prominent influence on any of the SC resilience dimensions. Originality/value The study is important as it addresses the contribution of BDA capabilities on the development of SC resilience, an important gap in the extant literature.

Enabling integrated business planning through big data analytics: a case study on sales and operations planning

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alexander Schlegel ◽  
Hendrik Sebastian Birkel ◽  
Evi Hartmann
Keyword(s):  
Big Data ◽  
Information Processing ◽  
Data Analytics ◽  
Single Case ◽  
Big Data Analytics ◽  
Business Planning ◽  
Operations Planning ◽  
Content Type ◽  
The Impact

PurposeThe purpose of this study is to investigate how big data analytics capabilities (BDAC) enable the implementation of integrated business planning (IBP) – the advanced form of sales and operations planning (S&OP) – by counteracting the increasing information processing requirements.Design/methodology/approachThe research model is grounded in the organizational information processing theory (OIPT). An embedded single case study on a multinational agrochemical company with multiple geographically distinguished sub-units of analysis was conducted. Data were collected in workshops, semistructured interviews as well as direct observations and enriched by secondary data from internal company sources as well as publicly available sources.FindingsThe results show the relevancy of establishing BDAC within an organization to apply IBP by providing empirical evidence of BDA solutions in S&OP. The study highlights how BDAC increase an organization's information processing capacity and consequently enable efficient and effective S&OP. Practical guidance toward the development of tangible, human and intangible BDAC in a particular sequence is given.Originality/valueThis study is the first theoretically grounded, empirical investigation of S&OP implementation journeys under consideration of the impact of BDAC.

scholarly journals Effect of Scientific Approach toward Students' Critical Thinking Skills

2019 ◽  
Vol 7 (1) ◽  
pp. 15
Author(s):  
Triyani Triyani ◽  
Lovy Herayanti ◽  
Syifaul Gummah
Keyword(s):  
Critical Thinking ◽  
Hypothesis Test ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Test Results ◽  
High Quality ◽  
Scientific Approach ◽  
The Impact

The role of education is to improve the quality of education, especially in producing high-quality students. High-quality students are those who are able to think critically, creatively, logically and take initiatives in responding to issues in society caused by the impact of the development of science and technology. This study aims to determine the effect of a scientific approach to students' critical thinking skills. This study is an experimental research with one group pretest-posttest design. The sample of this study consisted of one class (28 students), which was treated using a scientific approach. Critical thinking skills are measured using a test instrument and then analyzed statistically (t test). Hypothesis test results indicate that there is an effect of using a scientific approach toward students' critical thinking skills.

The role of business analytics in the controllers and management accountants’ competence profiles

2019 ◽  
Vol 15 (2) ◽  
pp. 330-356 ◽  
Author(s):  
Thuy Duong Oesterreich ◽  
Frank Teuteberg
Keyword(s):  
Big Data ◽  
Data Analytics ◽  
Organizational Context ◽  
Cognitive Theory ◽  
Structured Data ◽  
Explanatory Model ◽  
Business Analytics ◽  
Skills Gap ◽  
Content Type

PurposeIn recent years, the rise of big data has led to an obvious shift in the competence profile expected from the controller and management accountant (MA). Among others, business analytics competences and information technology skills are considered a “must have” capability for the controlling and MA profession. As it still remains unclear if these requirements can be fulfilled by today’s employees, the purpose of this study is to examine the supply of business analytics competences in the current competence profiles of controlling professionals in an attempt to answer the question whether or not a skills gap exists.Design/methodology/approachBased on a set of 2,331 member profiles of German controlling professionals extracted from the business social network XING, a text analytics approach is conducted to discover patterns out of the semi-structured data. In doing so, the second purpose of this study is to encourage researchers and practitioners to integrate and advance big data analytics as a method of inquiry into their research process.FindingsApart from the mediating role of gender, company size and other variables, the results indicate that the current competence profiles of the controller do not comply with the recent requirements towards business analytics competences. However, the answer to the question whether a skills gap exist must be made cautiously by taking into account the specific organizational context such as level of IT adoption or the degree of job specialization.Research limitations/implicationsGuided by the resource-based view of the firm, organizational theory and social cognitive theory, an explanatory model is developed that helps to explain the apparent skills gap, and thus, to enhance the understanding towards the rationales behind the observed findings. One major limitation to be mentioned is that the data sample integrated into this study is restricted to member profiles of German controlling professionals from foremost large companies.Originality/valueThe insights provided in this study extend the ongoing debate in accounting literature and business media on the skills changes of the controlling and MA profession in the big data era. The originality of this study lies in its explicit attempt to integrate recent advances in data analytics to explore the self-reported competence supplies of controlling professionals based on a comprehensive set of semi-structured data. A theoretically founded explanatory model is proposed that integrates empirically validated findings from extant research across various disciplines.

DATA ANALYSIS AND CRITICAL THINKING SKILLS TRAINING FOR TEACHERS – THE WELSH BACCALAUREATE

2020 ◽  
Vol 19 (1) ◽  
pp. 92-105
Author(s):  
RHYS CHRISTOPHER JONES
Keyword(s):  
Critical Thinking ◽  
Data Analysis ◽  
Statistics Education ◽  
Secondary Data ◽  
Skills Training ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Primary Data ◽  
Research Journal ◽  
The Impact

The Welsh Baccalaureate qualification has been adopted by most secondary schoolswithin Wales. In years 12 and 13 (ages 16-18), 50% of the qualification requires students tocollect primary data and also conduct secondary data analysis to write a 5000 word investigative report. To help teachers develop effective teaching strategies and resources, Welsh Government funding enabled key networking events to establish a teacher conference. This paper describes the supportive nature and potential portability of theconference to help teachers’ delivery of critical thinking and data analysis skills. The impact of the conference over the last three years is also discussed, utilising delegate feedback. First published February 2020 at Statistics Education Research Journal Archives  

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