Search results

The rapid advancement of digital transformation requires a shift in firms’ focus from past met needs to both latent future and unmet past needs. However, how boundary-spanning search with future orientation and past orientation affects breakthrough innovation remains unclear. This study thus aims to investigate the relationship between boundary-spanning search and breakthrough innovation from the perspective of search orientation.

In terms of search orientation, this study divides boundary-spanning search into forward-looking search and backward-looking search. Drawing on resource-based view, this study develops a theoretical model in which big data analytics capability moderates the effects of forward-looking and backward-looking searches on breakthrough innovation. Empirical analyses were conducted on data from China’s advanced manufacturing firms. Research model and hypotheses were tested through multiple regression.

The results confirm that forward-looking search has a positive effect on breakthrough innovation, and big data analytics capability strengthens this positive effect. Furthermore, backward-looking search has an inverted U-shaped effect on breakthrough innovation. Interestingly, as big data analytics capability increases, this inverted U-shaped curve flattens and becomes almost linear.

This study uncovers the different effects of boundary-spanning search with different orientations on breakthrough innovation and extends the research on the relationship between boundary-spanning search and breakthrough innovation by incorporating search orientation. Furthermore, by demonstrating the moderating role of big data analytics capability, this study provides a crucial condition under which boundary-spanning search can enhance breakthrough innovation.

Financial firms are looking for better ways to harness the power of data analytics to improve their decision quality in the financial modeling era. This study aims to explore key factors influencing big data analytics-driven financial decision quality which has been given scant attention in the relevant literature.

The authors empirically examined the interrelations between five factors including technology capability, data capability, information quality, data-driven insights and financial decision quality drawing on quantitative data collected from Jordanian financial firms using a cross-sectional questionnaire survey.

The SmartPLS analysis outcomes revealed that both technology capability and data capability have a positive and direct influence on information quality and data-driven insights without any direct influence on financial decision quality. The findings also point to the importance and influence of information quality and data-driven insights on high-quality financial decisions.

The study for the first time enriches the knowledge and relevant literature by exploring the critical factors affecting big data-driven financial decision quality in the financial modeling context.

Unlocking the potential of Big Data Analytics (BDA) has proven to be a transformative factor for the Architecture, Engineering and Construction (AEC) industry. This has prompted researchers to focus attention on BDA in the AEC industry (BDA-in-AECI) in recent years, leading to a proliferation of relevant research. However, an in-depth exploration of the literature on BDA-in-AECI remains scarce. As a result, this study seeks to systematically explore the state-of-the-art review on BDA-in-AECI and identify research trends and gaps in knowledge to guide future research.

This state-of-the-art review was conducted using a mixed-method systematic review. Relevant publications were retrieved from Scopus and then subjected to inclusion and exclusion criteria. A quantitative bibliometric analysis was conducted using VOSviewer software and Gephi to reveal the status quo of research in the domain. A further qualitative analysis was performed on carefully screened articles. Based on this mixed-method systematic review, knowledge gaps were identified and future research agendas of BDA-in-AECI were proposed.

The results show that BDA has been adopted to support AEC decision-making, safety and risk assessment, structural health monitoring, damage detection, waste management, project management and facilities management. BDA also plays a major role in achieving construction 4.0 and Industry 4.0. The study further revealed that data mining, cloud computing, predictive analytics, machine learning and artificial intelligence methods, such as deep learning, natural language processing and computer vision, are the key methods used for BDA-in-AECI. Moreover, several data acquisition platforms and technologies were identified, including building information modeling, Internet of Things (IoT), social networking and blockchain. Further studies are needed to examine the synergies between BDA and AI, BDA and Digital twin and BDA and blockchain in the AEC industry.

The study contributes to the BDA-in-AECI body of knowledge by providing a comprehensive scope of understanding and revealing areas for future research directions beneficial to the stakeholders in the AEC industry.

The advantages of applying big data analytics for organizations to boost innovation performance are enormous. By collecting and analysing substantial amounts of data, firms can discern what works for their customer needs and update existing products while innovating new ones. Notwithstanding the evidence about the effects of big data analytics, the link between big data analytics and innovation performance is still underestimated. Especially in today's fast-changing and complicated environments, companies cannot simply take big data analytics as one innovative technical tool without fully understanding how to deploy it effectively.

This study tries to investigate this relationship by building on the knowledge absorptive capacity perspective. The authors conceptualized effective use of big data analytics tools as one general absorptive capacity rather than a simple technical element or skill. Specifically, effectively utilize big data analytics tools can provide values and insights for new product innovation performance in a turbulent environment. Using online survey data from 108 managers, the authors assessed their hypotheses by applying the structural equation modelling method.

The authors found that big data analytics capacity, which can be conceptualized as one absorptive capacity, can positively influence product innovation performance. The authors also found that environmental turbulence has strong moderation effects on these two main relationships.

These results establish big data analytics can be regarded as one absorptive capacity, which can positively boost an organization's innovation performance.

This study attempts to explore the linkages between reliable big and cloud data analytics capabilities (RB&CDACs) and the comparative advantage (CA) that applies in the manufacturing sector in the countries located in North Africa (NA). These are considered developing countries through generating green product innovation (GPI) and using green process innovations (GPrLs) in their processes and functions as mediating factors, as well as the moderating role of data-driven competitive sustainability (DDCS).

To achieve the aim of this study, 346 useable surveys out of 1,601 were analyzed, and valid responses were retrieved for analysis, representing a 21.6% response rate by applying the quantitative methodology for collecting primary data. Convergent validity and discriminant validity tests were applied to structural equation modeling (SEM) in the CB-covariance-based structural equation modeling (SEM) program, and the data reliability was confirmed. Additionally, a multivariate analysis technique was used via CB-SEM, as hypothesized relationships were evaluated through confirmatory factor analysis (CFA), and then the hypotheses were tested through a structural model. Further, a bootstrapping technique was used to analyze the data. We included GPI and GPrI as mediating factors, while using DDCS as a moderated factor.

The empirical findings indicated that the proposed moderated-mediation model was accepted due to the relationships between the constructs being statistically significant. Further, the findings showed that there is a significant positive effect in the relationship between reliable BCDA capabilities and CAs as well as a mediating effect of GPI and GPrI, which is supported by the proposed formulated hypothesis. Additionally, the findings confirmed that there is a moderating effect represented by data-driven competitive advantage suitability between GPI, GPrI and CA.

One of the main limitations of this study is that an applied cross-sectional study provides a snapshot at a given moment in time. Furthermore, it used only one type of methodological approach (i.e. quantitative) rather than using mixed methods to reach more accurate data.

This study developed a theoretical model that is obtained from reliable BCDA capabilities, CA, DDCS, green innovation and GPrI. Thus, this piece of work bridges the existing research gap in the literature by testing the moderated-mediation model with a focus on the manufacturing sector that benefits from big data analytics capabilities to improve levels of GPI and competitive advantage. Finally, this study is considered a road map and gaudiness for the importance of applying these factors, which offers new valuable information and findings for managers, practitioners and decision-makers in the manufacturing sector in the NA region.

This paper aims to understand the impact of big data on the UAE audit profession. Mainly exploring whether the emergence of big data threatens the reliability of audit standards and whether audit standards need to be improved. Also, exploring the impact of big data on the collection of audit evidence.

Semistructured interviews were used to collect data, mainly targeting the audit-related workers of the Big Four and Non-Big Four audit firms in the UAE. Thematic analysis is adopted to analyze the original data, and the main factors affecting the audit standard and audit evidence collection.

This study found that the reliability of audit standards and the way audit evidence is collected can be affected by big data. It concludes that audit standards need to be improved and strengthened to include detailed essential elements associated with big data to ensure audit reliability, legitimacy and regularity. The results also identify the impact of big data on audit evidence in terms of adequacy, appropriateness, authenticity, consistency and reliability, as well as the impact on the validity and completeness of evidence collection. The research highlights the importance of big data skills and knowledge education, the contribution and challenges of big data to auditing, and the use of big data in future auditing.

This research provides specific empirical evidence from both Big Four and Non-Big Four audit firms in the UAE, which is lacking in the literature on the use of big data technology by auditors to assist audit works in UAE. It may serve as a reference for other researchers or those interested in relevant research.

This study investigates the relationships between data governance (DG), business analytics capabilities (BAC), and decision-making performance (DMP), with a focus on the mediating effects of big data literacy (BDL) and data analytics competency (DAC).

The study was conducted with 178 experienced managers in public service organizations, using a quantitative approach. Structural equation modeling (SEM) and mediation tests were employed to analyze the data.

The findings reveal that DG and BDL are critical antecedents for developing analytical capabilities. Big data literacy mediates the relationship between DG and BAC, while BAC mediates the relationship between DG and DMP. Furthermore, DAC mediates the relationship between BA capabilities and DMP, explaining most of the effect of BAC on DMP.

These results highlight the importance of DG in fostering BDL and analytical skills for improved decision-making in organizations.

By prioritizing DG practices that promote BDL and analytical capabilities, organizations can leverage business analytics to enhance decision-making.

This study examines the relationship between servant leadership and its dimensions on firm performance, with big data playing the role of a mediator.

Survey responses used for analysis in this study have been taken from business managers associated reputed private sector organizations in India. A conceptual model is proposed grounded to the Conservation of Resource Theory (COR). Structural equation modeling has been used to test the proposed model.

Servant leadership significantly relates to firm performance, whereby Big Data is seen to play the role of a mediator. The results also indicate that none of the dimensions of servant leadership independently affect firm performance.

The study adds to extant research by examining the mediating mechanism of Big Data in servant leadership and firm performance. It also suggests that each dimension of servant leadership gets reflected in overall servant leadership. Here it is important to note that Big Data analytics partially mediate the effectiveness of servant leadership.

This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey.

The study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies.

Study results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention.

Study findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used.

This study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.

This systematic literature review aims to explore the adoption, global acceptance and implementation of human resources (HR) analytics (HRA) by reviewing literature on the subject. HRA adoption can assist HR professionals in managing complex procedures and making strategic human resource management (SHRM) decisions more effectively. The study also aims to identify the applications of analytics in various disciplines of management.

The review is conducted using a domain-based structured literature review (SLR), emphasizing the diffusion of innovative thinking and the adoption process of HRA among early adopters. The philosophical stances are analyzed with the combination of research onion model and PRISMA protocol. Secondary data are gathered from published journals, books, case studies, conference proceedings, web pages and media stories as the primary source of information.

The study finds that skilled professionals and management assistance can significantly impact adoption intentions, enabling professionals to deal with analytics. The examples and analytical models provided by early adopters allow managers to manage complex processes and make SHRM decisions.

The study suggests that the lack of use of quantitative techniques is a key limitation and should be considered in future studies. Despite the rise in the number of research papers on HRA, its application in the workplace remains limited.

This research can assist managers in implementing HRA and help resolve complex and inefficient processes, making SHRM decisions.

This study adds to the existing body of knowledge on how HRA can aid a company's efficacy and performance and can be considered one of the first to link adoption and HRA.