期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2021
卷号：11
期号：11
页码：1180-1197
DOI：10.6007/IJARBSS/v11-i11/11601
语种：English
出版社：Human Resource Management Academic Research Society
摘要：The purpose of this paper is to contribute to the literature on the impact of Big Data Analytics Capabilities (BDAC) on the Organizational Innovation Performance (OIP) with the transformational role of Management Accountant. By carrying out a literature review, this paper provides information for researchers and scholars to explore the emerging trends and implications of the above-mentioned relationship. A literature review highlights the emerging issues from the research conducted on Organizational Innovative Performance, Big Data and the role of Management Accountant in this relationship by focusing on: role of OIP, the importance of Big Data from the technological to the managerial paradigm as well as the role a Management Accountant can play in the era of Big Data. It is expected that identifying these contributions will help establish future research directions. The paper provides a number of avenues for potential research in this emerging area of investigation. The main aim of the key research questions posed is to further the contribution of Big Data towards research on Organizational Innovative Performance. The paper outlines how the organizations which are developing their approaches for big data analytics capabilities can focus on the factors and variables which are relevant for them to develop their big data analytics capabilities so as to develop their sustainable competitive advantages. This paper investigates the effects and implications which organizations can have by using Big Data to achieve innovative performance. At the same time, it provides an original understanding of the contextual importance of investing in the big data analytics capabilities development. It also considers the role played by management accountant as a bridge between the data scientists and the business requirements in a big data environment. As a result, the current study aims to show the impact which Big Data Analytics (BDA) Capabilities have on the organizational innovation performance with organizational culture and role of management accountant as moderators. The study will use data from surveys of CFOs, CEOs or CIOs of the pharmaceutical companies of Pakistan and will test a proposed model, using bootstrapped moderated analysis. This research considers the resource-based view of the firm as well as the socio-materiality theory. Practical implications for top executives are also discussed. There is a need to convert big data into meaningful information for strategic decision making. Management accountant plays vital role with the help of new skills set to develop newer expertise and make a bridge between data analysts and business executives as a moderator. To this end, this research focuses on identifying the gaps in the existing literature as well as proposing the course of action which can be undertaken for empirical study.
