Centro de Documentacion de Fundación MAPFRE - Big data and decision quality : the role of management accountants' data analytics skills

MAP20230008218

Big data and decision quality : the role of management accountants' data analytics skills / Franziska Franke and Martin R.W. Hiebl

Sumario: 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

En: International Journal of Accounting & Information Management.- Bingley : Emerald Group Publishing. - Volume 31- Issue 1, 2023

1. Big data . 2. Toma de decisiones . 3. Análisis contable . 4. Organizaciones . 5. Análisis de datos . I. Hiebl, Martin R.W. . II. Title.