Big data and decision quality : the role of management accountants' data analytics skills

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<title>Big data and decision quality</title>
<subTitle>: the role of management accountants' data analytics skills</subTitle>
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<namePart>Franke, Franziska </namePart>
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<namePart>Hiebl, Martin R.W. </namePart>
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<abstract displayLabel="Summary">Existing research on the relationship between big data and organizational decision quality is still few and far between, and what does exist often assumes direct effects of big data on decision quality. More recent research indicates that such direct effects may be too simplistic, and in particular, an organization's overall human skills are often not considered sufficiently. Inspired by the knowledge-based view, we therefore propose that interactions between three aspects of big data usage and management accountants' data analytics skills may be key to reaching high-quality decisions</abstract>
<note type="statement of responsibility">Franziska Franke and Martin R.W. Hiebl</note>
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<topic>Big data</topic>
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<topic>Toma de decisiones</topic>
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<topic>Análisis contable</topic>
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<topic>Organizaciones</topic>
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<topic>Análisis de datos</topic>
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<title>International Journal of Accounting & Information Management.- Bingley : Emerald Group Publishing</title>
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<text>Volume 31-  Issue 1, 2023</text>
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