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.

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.

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.

Big data analytics and competitive advantage: the strategic role of firm-specific knowledge

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rajiv Dahiya ◽  
Son Le ◽  
John Kirk Ring ◽  
Kevin Watson
Keyword(s):  
Big Data ◽  
Competitive Advantage ◽  
Data Analytics ◽  
Management Strategies ◽  
Big Data Analytics ◽  
Specific Knowledge ◽  
Content Type ◽  
Absorptive Capacities ◽  
Strategic Role

PurposeWhile advances in big data analytics (BDA) provide valuable business insights and immense business value, many firms find it difficult to gain advantage from their BDA initiatives. Noting the strategic role of firm-specific knowledge, we develop a framework examining the relation between firm specificity of BDA knowledge and competitive advantage. We also examine the dynamic evolution of BDA capabilities and the associated knowledge management strategies.Design/methodology/approachWe review the resource-based view (RBV), capabilities life cycles and absorptive capacity perspectives along with the literature on BDA competitive advantage. Identifying two key BDA factors, application customization and data proprietorship, we develop a BDA competitive advantage framework. We also investigate the absorptive capacities employed by firms to advance their BDA capabilities. We use anecdotal cases to support our theoretical arguments.FindingsWe propose that BDA solutions with vendor-based applications (noncustomized) and public data will not generate firm-specific knowledge and therefore not provide competitive advantage. In contrast, BDA solutions with custom applications and proprietary data will provide high-level firm-specific knowledge and potentially result in sustained competitive advantage. We further suggest the relevant absorptive capacities and the knowledge management strategies for BDA capability development.Practical implicationsOur framework provides managers with insights into how to develop and enhance firm-specific knowledge from their BDA solutions to gain competitive advantage.Originality/valueOur study offers a new BDA firm-specific knowledge framework for competitive advantage.

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.

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.

Davenport and Prusak on KM and big data/analytics: interview with David J. Pauleen

2017 ◽  
Vol 21 (1) ◽  
pp. 7-11 ◽  
Author(s):  
David J. Pauleen
Keyword(s):  
Big Data ◽  
Knowledge Management ◽  
Data Analytics ◽  
Design Methodology ◽  
Big Data Analytics ◽  
Early Years ◽  
Content Type ◽  
Potential Risks ◽  
The Relationship

Purpose Larry Prusak and Tom Davenport have long been leading voices in the knowledge management (KM) field. This interview aims to explore their views on the relationship between KM and big data/analytics. Design/methodology/approach An interview was conducted by email with Larry Prusak and Tom Davenport in 2015 and updated in 2016. Findings Prusak and Davenport hold differing views on the role of KM today. They also see the relationship between KM and big data/analytics somewhat differently. Davenport, in particular, has much to say on how big data/analytics can be best utilized by business as well as its potential risks. Originality/value It is important to understand how two of the most serious KM thinkers since the early years of KM understand the relationship between big data/analytics, KM and organizations. Their views can help shape thinking in these fields.

scholarly journals The role of big data for Supply Chain 4.0 in manufacturing organisations of developing countries

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vaibhav S. Narwane ◽  
Rakesh D. Raut ◽  
Vinay Surendra Yadav ◽  
Naoufel Cheikhrouhou ◽  
Balkrishna E. Narkhede ◽  
...  
Keyword(s):  
Big Data ◽  
Supply Chain ◽  
Data Analytics ◽  
Business Performance ◽  
Big Data Analytics ◽  
Content Type ◽  
Performance Factors ◽  
Mediating Role ◽  
Sustainable Procurement

PurposeBig data is relevant to the supply chain, as it provides analytics tools for decision-making and business intelligence. Supply Chain 4.0 and big data are necessary for organisations to handle volatile, dynamic and global value networks. This paper aims to investigate the mediating role of “big data analytics” between Supply Chain 4.0 business performance and nine performance factors.Design/methodology/approachA two-stage hybrid model of statistical analysis and artificial neural network analysis is used for analysing the data. Data gathered from 321 responses from 40 Indian manufacturing organisations are collected for the analysis.FindingsStatistical analysis results show that performance factors of organisational and top management, sustainable procurement and sourcing, environmental, information and product delivery, operational, technical and knowledge, and collaborative planning have a significant effect on big data adoption. Furthermore, the results were given to the artificial neural network model as input and results show “information and product delivery” and “sustainable procurement and sourcing” as the two most vital predictors of big data adoption.Research limitations/implicationsThis study confirms the mediating role of big data for Supply Chain 4.0 in manufacturing organisations of developing countries. This study guides to formulate management policies and organisation vision about big data analytics.Originality/valueFor the first time, the impact of big data on Supply Chain 4.0 is discussed in the context of Indian manufacturing organisations. The proposed hybrid model intends to evaluate the mediating role of big data analytics to enhance Supply Chain 4.0 business performance.

Impacts of big data analytics management capabilities and supply chain integration on global sourcing: a survey on firm performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shokouh Razaghi ◽  
Sajjad Shokouhyar
Keyword(s):  
Big Data ◽  
Firm Performance ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Global Sourcing ◽  
Content Type ◽  
Mediating Role ◽  
Management Capability ◽  
Analytics Capability

Purpose This study aims to show that management with big data analytics capability can achieve more advantages of the global sourcing process. Furthermore, this study using its conceptual attitude model aims to show that big data analytics management capability leads to an increase in firm performance by the mediating role of integration. Design/methodology/approach Using an online questionnaire, 158 managers from 13 Iranian companies taking advantage of the global sourcing process were surveyed. The validity of the hypotheses was evaluated using partial least squares based on structural equation modeling (PLS method). Findings The results of the study showed that big data analytics management capability has a positive impact on global sourcing and firm performance directly, and by the mediating role of integration. Originality/value Previous studies have carefully addressed the role of big data and big data analytics in firms. However, this is among a few studies addressing the role of big data analytics capability, especially management capability, in improving firms’ performance. The results of this study shed light on the fact that how global sourcing takes the best advantage of big data analytics management capability for better accomplishment of organizations’ duties. The results of this study also disclose how big data analytics management capability helps organizations with their performance and bring benefits to their units.

How data analytics is changing entrepreneurial opportunities?

2018 ◽  
Vol 10 (2) ◽  
pp. 274-294 ◽  
Author(s):  
Soraya Sedkaoui
Keyword(s):  
Higher Education ◽  
Big Data ◽  
Computer Science ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Educational Programs ◽  
Learning Needs ◽  
Content Type ◽  
Entrepreneurial Opportunities

Purpose The rise of big data and analytics companies has significantly changed the business playground. Big data and the use of data analytics are being adopted more frequently, especially in companies that are looking for new methods to develop smarter capabilities and tackle challenges in the dynamic processes. Working with big data and applying a series of data analysis techniques require strong multidisciplinary skills and knowledge of statistics, econometrics, computer science, data mining, law and business ethics, etc. Higher education institutions (HEIs) are concerned by this phenomenon which is also changing learning needs and require a reorientation toward the development of novel approaches and advancements in their programs. The purpose of this paper is to introduce and define big data analytics as having an immense potential for generating value for businesses. In this context, one prominent strategy is to integrate big data analytics in educational programs to enrich student’ understanding of the role of big data, especially those who want to explore their entrepreneurial ways and improve their effectiveness. So, the main purpose of this article consists, on the one hand, in why HEIs must carefully think about how to provide powerful learning tools and open a new entrepreneurship area in this field, and, why, on the other hand, future entrepreneurs (students) have to use data analytics and how they can integrate, operationally, analytics methods to extract value and enhance their professional capabilities. Design/methodology/approach The author has established an expert viewpoint to discuss the notion of data analytics, identify new ways and re-think what really is new, for both entrepreneurs and HEIs, in the area of big data. This study provides insights into how students can improve their skills and develop new business models through the use of IT tools and by providing the ability to analyze data. This can be possible by bringing the tool of analytics into the higher educational learning system. New analytics methods have to help find new ways to process data and make more intelligent decisions. A brief overview of data analytics and its roles in the context of entrepreneurship and the rise of data entrepreneur is then presented. The paper also outlines the role of educational programs in helping address big data challenges and transform possibilities into opportunities. The key factors of implementing an efficient big data analytics in learning programs, to better orientate and guide students’ project idea, are also explored. The paper concludes with suggestions for further research and limitations of the study. Findings The findings in this paper suggest that analytics can be of crucial importance for student entrepreneurial practice if correctly aligned with their business processes and learning needs and can also lead to significant improvement in their performance and quality of the decisions they make. The added value of big data is the ability to identify useful data and turn it into usable information by identifying patterns and exploiting new algorithms, tools and new project solutions. So, the move toward the introduction of big data and analytics tools in higher education addresses how this new opportunity can be operationalized. Research limitations/implications There are some limitations to this research paper. The research findings have significant implications for HEIs in the field of analytics (mathematics and computer science), and thus, it is not generalizable with any further context. Also, the viewpoint is centered on the data analytics process as a value generator for entrepreneurial opportunities. Originality/value This research can be considered as a contribution with literature about educational quality, entrepreneurship and big data analytics. This study describes that new analytics thinking and computational skills are needed for the newer generation of entrepreneurs to handle the challenges of big data. But, preparing them to capture, analyze, store and manage the large amounts of data available today – so they can see value in data – is not just about implementing and using new technologies. This is also, about, a dynamic, operational and modern educational learning process from which a student can extract the maximum benefit. In another words: How to make new opportunities from these data? Which data to select for the analysis? and How to efficiently apply analytical techniques to generate value?

Role of burnout on job level, job satisfaction, and task performance

2017 ◽  
Vol 38 (5) ◽  
pp. 630-645 ◽  
Author(s):  
Won Ho Kim ◽  
Young-An Ra ◽  
Jong Gyu Park ◽  
Bora Kwon
Keyword(s):  
Job Satisfaction ◽  
Task Performance ◽  
Organizational Context ◽  
Content Type ◽  
Job Level ◽  
Mediating Role ◽  
Final Sample ◽  
The Relationship ◽  
And Task

Purpose The purpose of this paper is to examine the mediating role of burnout (i.e. exhaustion, cynicism, professional inefficacy) in the relationship between job level and job satisfaction as well as between job level and task performance. Design/methodology/approach The final sample included 342 Korean workers from selected companies. The authors employed the Hayes (2013) PROCESS tool for analyzing the data. Findings The results showed that all three subscales of burnout (i.e. exhaustion, cynicism, professional inefficacy) mediate the relationship between job level and job satisfaction. However, only two mediators (i.e. cynicism, professional inefficacy) indicated the mediating effects on the association between job level and task performance. Originality/value This research presented the role of burnout on the relationships between job level, job satisfaction, and task performance especially in South Korean organizational context. In addition to role of burnout, findings should prove helpful in improving job satisfaction and task performance. The authors provide implications and limitations of the findings.

Sign in / Sign up

Export Citation Format

Share Document