Organizational Innovation Performance Through Big Data Analytics with Moderating Role of Management Accountant
Keywords:
Big Data Analytics Capabilities, innovation performance, management accounting, management accountantAbstract
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 role of Management Accountant as a moderator. 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. A conceptual framework at multiple levels shows how Big Data impacts the organizational innovative performance through the role of management accountant as a moderator. This involves the focus to shift from almost standardized approaches to developing big data analytics capabilities without contextual focus to approaches which are much more heterogeneous in terms of being more related to each organization and hence are more focused towards the context in which they are considered.