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Financial technologies form the heart of considerable disruptive innovation. Fintech is the emerging financial infrastructure for modern business. Big data are the feedstock for artificial intelligence (AI) that drives many fintech sectors – start-up finance, commodities and investment instrumentation, payment systems, currencies, exchange markets/trading platforms, market-failure response forensics, underwriting, syndication, risk assessment, advisory services, banking, financial intermediaries, transaction settlement, corporate disclosure, and decentralized finance. This chapter demonstrates how analyzing big data, largely processed through cloud computing, drives fintech innovations, scholarship, forensics, and public policy. Despite their apparent virtues, some fintech mechanisms can externalize various social costs: flawed designs, opacity/obscurity, social media (SM) influences, cyber(in)security, and other malfunctions. Fintech suffers regulatory lag, the delay following the introduction of novel fintechs and later assessment, development, and deployment of reliable regulatory mechanisms. Big data can improve fintech practices by balancing three key influences: (1) fintech incentives, (2) market failure forensics, and (3) developing balanced public policy resolutions to fintech challenges.

This study aims to investigate the relationships between big data analytics, management accounting practices and corporate sustainability and, more precisely, the impact of the integration between big data analytics and management accounting on corporate sustainability performance development.

A qualitative case study approach is used in this study with multiple collecting data tools as in-depth interviews and observations, in addition to the content analysis used of the annual reports for the year 2021, of Almarai manufacturing corporate (one of the leaders of food and beverage manufacturing corporates in Saudi Arabia and other countries).

Research findings provide good insights about the significant impact of the effective integration between big data analytics and management accounting on corporate sustainability performance development, big data can assist management accounting to form corporate value-added strategies and activities.

The study is limitedly applied to one manufacturing corporate as a study case; therefore, the findings cannot be generalized. Thus, future research can examine the association between the current study variables with wide-scale applications and with different approaches and in different contexts to enrich the findings. Moreover, future research may focus on the integration between big data analytics and management accounting reports in the meta-verse environment to explore the benefits that corporates could gain from the features and capabilities of meta-verse technology.

There is a research gap regarding the impact of the integration between big data analytics and management accounting practices on corporate sustainability development, as most of the previous studies focused on two variables only of the current study variables; therefore, this study tries to investigate and give important insights about it.

The main purpose of examining innovation development (ID), technology management (TM) and big data analytics capability (BDAC) from the perspective of information technology companies is to help these companies optimize their business strategies and increase their competitiveness. When these concepts are considered together, it is aimed to present suggestions that information technology companies can increase their innovation capacities, optimize their technology portfolios and develop their big data analytics capacities.

Data were collected from information technology companies working on big data analytics in technoparks in Istanbul. In the research, the Marmara region of Turkey was preferred because it is the region where the information technology sector is most common. In total, 503 questionnaires were collected. SmartPLS (4.0.8.4) licensed software was used in the research, and the results are presented with tables and figures.

As a result of the analysis of the data, it is supported by hypotheses that ID and TM have positive effects as independent variables and BDAC has positive effects as both independent and mediation variables.

In terms of the limitations of the research, since the data were collected only from the information technology companies in the technoparks in Istanbul, it would not be correct to generalize the analysis results. For this reason, it is recommended to develop a research model and contribute to the literature by considering this limited situation for similar studies to be conducted in the future.

By focusing on ID, it is important for companies to analyze their innovation processes and increase their ID capacity. On the subject of TM, analyses help companies identify their current technological infrastructure and development needs and optimize their technology portfolios. Big data analytics is an important tool that companies can use in their decision-making processes. Therefore, analyses of big data analytics can evaluate companies' current data analytics capacities and offer improvement suggestions.

So why are ID, TM and BDAC important? Why should a research model be developed to examine the effects of these variables? This situation can be understood by looking at the investments made by two world-class companies with headquarters in Istanbul/Turkey. L'Oréal Turkey integrates big data, cloud computing, artificial intelligence and digital platforms into its business processes by investing in new technologies and also makes a difference with innovation in environmental sustainability and social responsibility. PepsiCo, on the other hand, placed a great emphasis on innovation by opening its third Design and Innovation Center in Turkey and Europe in Istanbul. For this reason, examining the effects of ID, TM and big data analytics together in the research is important for the originality of the research. Examining these variables by focusing on their interactions and effects increases the originality of the subject.

This study aims to explore the mediating effect of digital options on the relationship between emerging information technology investments (ITIs) and firm performance (FP). In particular, it analyses the performance impacts of investments in five emerging technologies of IT or non-IT firms.

Secondary data are collected from Chinese A-share listed companies from 2010 to 2018. The authors propose an econometric model focusing on the impact of ITIs on a firm’s market value and profit. A propensity score matching model is applied to control endogeneity.

The ITIs’ effect on FP is found to be completely mediated by digital options, and the reach of digital options plays a more positive role in the relationship between ITIs and Tobin’s Q, whereas the richness of digital options is stronger between ITIs and return on net assets (ROE). The group study shows that the impact of process technologies such as cloud computing and the Internet of Things has a more profound impact on Tobin’s Q, and the knowledge technologies represented by artificial intelligence, blockchain and big data strongly affect ROE. In addition, the positive relationship between ITIs and FP is unrelated to IT/non-IT firms.

First, the data are based on 219 publicly announced emerging ITIs in China and thus may not be generalizable to other cultural/national contexts. Second, there is a lack of a large sample data set of emerging ITI information in China, and the duration of this study is constrained to the relatively short rise of emerging technologies.

This study provides firm decision-makers with practical implications. The results imply that the effect of ITIs on FP depends on digital options, so both IT firms (e.g., Big Tech giants) and non-IT firms (e.g., incumbents) should discover how to balance firm value and profit in their management of emerging technology investment projects with digital options thinking.

To the best of the authors’ knowledge, this is the first empirical study to investigate the relationship between ITIs and FP from the perspective of digital options, exploring five emerging technologies and considering firm life, size, and state ownership in a sample of Chinese listed firms.

Despite an enormous body of literature on conflict management, intra-group conflicts vis-à-vis team performance, there is currently no study investigating the conflict prevention approach to handling innovation-induced conflicts that may hinder smooth implementation of big data technology in project teams.

This study uses constructs from conflict theory, and team power relations to develop an explanatory framework. The study proceeded to formulate theoretical hypotheses from task-conflict, process-conflict, relationship and team power conflict. The hypotheses were tested using Partial Least Square Structural Equation Model (PLS-SEM) to understand key preventive measures that can encourage conflict prevention in project teams when implementing big data technology.

Results from the structural model validated six out of seven theoretical hypotheses and identified Relationship Conflict Prevention as the most important factor for promoting smooth implementation of Big Data Analytics technology in project teams. This is followed by power-conflict prevention, prevention of task disputes and prevention of Process conflicts respectively. Results also show that relationship and power conflicts interact on the one hand, while task and relationship conflict prevention also interact on the other hand, thus, suggesting the prevention of one of the conflicts could minimise the outbreak of the other.

The study has been conducted within the context of big data adoption in a project-based work environment and the need to prevent innovation-induced conflicts in teams. Similarly, the research participants examined are stakeholders within UK projected-based organisations.

The study urges organisations wishing to embrace big data innovation to evolve a multipronged approach for facilitating smooth implementation through prevention of conflicts among project frontlines. This study urges organisations to anticipate both subtle and overt frictions that can undermine relationships and team dynamics, effective task performance, derail processes and create unhealthy rivalry that undermines cooperation and collaboration in the team.

The study also addresses the uncertainty and disruption that big data technology presents to employees in teams and explore conflict prevention measure which can be used to mitigate such in project teams.

The study proposes a Structural Model for establishing conflict prevention strategies in project teams through a multidimensional framework that combines constructs like team power conflict, process, relationship and task conflicts; to encourage Big Data implementation.

This research investigates the differential impact of information technology (IT) investments based on their features, such as investment in data management capability, security improvement, IT outsourcing or new IT infrastructure. The Long-Horizon Event Study (LHES) is essential for providing a more appropriate measure of the value of IT investments because firms' strategic decisions often set long-horizon and large-scale organizational goals, and there is inherent uncertainty regarding future cash flows resulting from these investments. Therefore, the authors aim to analyze how announcements of IT investments affect the firm's abnormal stock returns over the long term and to compare the differential impact of different features of IT investment.

The authors gathered IT investment announcements and stock data of listed firms in Korea between 2000 and 2018, and the monthly stock market returns over the 5 years after the announcements. To measure the differential impact of IT investments based on the investment features, the authors separate announcements data into five groups. A LHES is used to estimate the long-term effects of IT investment announcements.

The results indicate that announcements of IT investments had a long-term positive effect on firm performance. Additionally, the findings reveal differential effects of IT investments across industries and investment features. Notably, news of self-developed IT investments and IT investments in the manufacturing industry had significantly positive effects. However, contrary to common belief, announcements of investments in so-called essential IT areas such as data, security, or new IT infrastructure did not yield significant effects.

Although the need for LHES has been emphasized in information systems research, few follow-up studies have been conducted since Barua and Mani (2018). This is primarily due to the challenges associated with collecting large-scale abnormal stock returns data over a long horizon. This research represents the first LHES to investigate the differential impact of IT investments based on their features. By doing so, this study can provide valuable insights for decision-makers within firms, helping them understand the time horizon of market outcomes of IT investments based on their features. Furthermore, this work extends the scope of LHES to comprehend the differential impacts of investment features. For instance, managers need to grasp that so-called essential IT investments, such as data management, security enhancements or new IT infrastructure, may not necessarily generate long-term market value.

This study aims to extend and explore patterns and trends of research in the linkage of big data and knowledge management (KM) by identifying growth in terms of numbers of papers and current and emerging themes and to propose areas of future research.

The study was conducted by systematically extracting, analysing and synthesizing the literature related to linkage between big data and KM published in top-tier journals in Web of Science (WOS) and Scopus databases by exploiting bibliometric techniques along with theory, context, characteristics, methodology (TCCM) analysis.

The study unfolds four major themes of linkage between big data and KM research, namely (1) conceptual understanding of big data as an enabler for KM, (2) big data–based models and frameworks for KM, (3) big data as a predictor variable in KM context and (4) big data applications and capabilities. It also highlights TCCM of big data and KM research through which it integrates a few previously reported themes and suggests some new themes.

This study extends advances in the previous reviews by adding a new time line, identifying new themes and helping in the understanding of complex and emerging field of linkage between big data and KM. The study outlines a holistic view of the research area and suggests future directions for flourishing in this research area.

This study highlights the role of big data in KM context resulting in enhancement of organizational performance and efficiency. A summary of existing literature and future avenues in this direction will help, guide and motivate managers to think beyond traditional data and incorporate big data into organizational knowledge infrastructure in order to get competitive advantage.

To the best of authors’ knowledge, the present study is the first study to go deeper into understanding of big data and KM research using bibliometric and TCCM analysis and thus adds a new theoretical perspective to existing literature.

This study uses the resource-based view (RBV) and isomorphism to investigate the influence of data-based resources (i.e. bigness of data, data accessibility (DA) and data completeness (DC)) on big data analytics (BDA) use under the moderation effect of organizational culture (i.e. IT proactive climate). It also analyzes the possible relationship between BDA implementation and value creation.

The empirical validation of the research model was performed through a cross-sectional procedure to gather survey-based responses. The data obtained from a sample of 190 IT executives having relevant educational backgrounds and experienced in the field of big data and business analytics were analyzed using structural equation modeling.

BDA usage can generate significant value if supported by proper levels of DA and DC, which are benefits obtained from the bigness of data (high volume, variety and velocity of data). In addition, data-driven benefits have stronger impacts on BDA usage in firms with higher levels of IT proactive climate.

The present paper has extended the existing literature as it demonstrates facilitating characteristic of data-based resources (i.e. DA and DC) on BDA implementation which can be intensified with an established IT proactive climate in the firm. Additionally, it provides further theoretical and practical insights which are illustrated ahead.

This study attempts to examine the relationship between reliable big and cloud data analytics capabilities (RB&CDACs) and comparative advantages (CA) of manufacturing firms (MFs) in the Middle East region as developing countries using green product innovation (GPI) and green process innovations (GPrI) mediating factors, further assess the role of data-driven competitive sustainability factor as a moderated factor.

436 useable online surveys were analyzed using the quantitative approach for the data-gathering process, applying structural equation modeling in the Smart-PLS program as an analysis tool. The sample unit for analysis included all middle- and senior-level managers and employees within MFs. The authors performed convergent validity and discriminant validity tests, bootstrapping also was applied. The authors included GPI and GPrI as mediating factors while using data-driven competitive sustainability as a moderated factor.

The findings of this study indicated that there is a positive significant effect in the relationship between reliable big and cloud data analytics capabilities and comparative advantages, which is supported by the formulated hypothesis. Furthermore, the findings confirmed that there was a positive and significant effect through the mediating factors (i.e. GPI and GPrI) on comparative advantage, additionally, it confirmed and supported that the moderating factor represented by data-driven competitive advantage suitability has significant effect as well.

This study has some limitations represented by using only one type of methodological approach (i.e. quantitative), further, it was conducted on only Asian countries in the Middle East region.

This piece of work improved the proposed conceptual research model and included several factors such as reliable big and cloud data analytics capabilities, comparative advantage, data-driven competitive sustainability, GPI and GPrI. This research offered new and valuable information and findings for managers, practitioners and decision-makers in the MFs in the Middle East region as a road map and gaudiness for the importance to apply these factors in their firms for enhancing the comparative advantages in their firms. Further, this research fills the gap in SCM literature and makes a bridge of knowledge and contribution to the existence of previous studies.

The study explores the potential barriers to data science (DS) implementation in organizations and identifies the key barriers. The identified barriers were explored for their interconnectedness and characteristics. This study aims to help organizations formulate apt DS strategies by providing a close-to-reality DS implementation framework of barriers, in conjunction with extant literature and practitioners' viewpoints.

The authors synthesized 100 distinct barriers through systematic literature review (SLR) under the individual, organizational and governmental taxonomies. In discussions with 48 industry experts through semi-structured interviews, 14 key barriers were identified. The selected barriers were explored for their pair-wise relationships using interpretive structural modeling (ISM) and fuzzy Matriced’ Impacts Croise's Multiplication Appliquée a UN Classement (MICMAC) analyses in formulating the hierarchical framework.

The lack of awareness and data-related challenges are identified as the most prominent barriers, followed by non-alignment with organizational strategy, lack of competency with vendors and premature governmental arrangements, and classified as independent variables. The non-commitment of top-management team (TMT), significant investment costs, lack of swiftness in change management and a low tolerance for complexity and initial failures are recognized as the linkage variables. Employee reluctance, mid-level managerial resistance, a dearth of adequate skills and knowledge and working in silos depend on the rest of the identified barriers. The perceived threat to society is classified as the autonomous variable.

The study augments theoretical understanding from the literature with the practical viewpoints of industry experts in enhancing the knowledge of the DS ecosystem. The research offers organizations a generic framework to combat hindrances to DS initiatives strategically.