مجلة اقتصاديات الاعمال والتجارة

Big Data Analytics Capability And Managerial Decision Quality The Mediating Role Of Management Accounting Systems

Auteurs : Babiker Bashir . Elseed Ali .

Résumé

This study examines whether Management Accounting Systems (MAS) sophistication mediates the relationship between Big Data Analytics Capability (BDAC) and Managerial Decision Quality (MDQ) among publicly listed Malaysian firms. Primary data were collected from 312 senior managers and CFOs across 156 Bursa Malaysia-listed companies and analysed using PLS-SEM. Results confirm that BDAC significantly enhances MDQ (p < 0.001) and MAS sophistication (p < 0.001). MAS sophistication partially mediates the BDAC–MDQ relationship (indirect effect: β = 0.187, VAF = 30.3%), establishing it as the key mechanism through which analytics investments translate into superior managerial decision outcomes. Multi-group analysis reveals stronger BDAC–MAS effects for larger firms and financial sector organisations. These findings are among the first to empirically establish MAS as a statistically significant mediator in the BDAC–MDQ nexus within an emerging market context, contributing to the information systems, management accounting, and strategic decision-making literature.

Mots clés

Big Data Analytics Capability ; Management Accounting Systems ; Managerial Decision Quality ; PLS-SEM ; Malaysia ; Emerging Markets