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1 – 10 of over 6000Deniz A. Appelbaum, Alex Kogan and Miklos A. Vasarhelyi
There is an increasing recognition in the public audit profession that the emergence of big data as well as the growing use of business analytics by audit clients has brought new…
Abstract
There is an increasing recognition in the public audit profession that the emergence of big data as well as the growing use of business analytics by audit clients has brought new opportunities and challenges. That is, should more complex business analytics beyond the customary analytical procedures be used in the engagement and if so, where? Which techniques appear to be most promising? This paper starts the process of addressing these questions by examining extant external audit research. 301 papers are identified that discuss some use of analytical procedures in the public audit engagement. These papers are then categorized by technique, engagement phase, and other attributes to facilitate understanding. This analysis of the literature is categorized into an External Audit Analytics (EAA) framework, the objective of which is to identify gaps, to provide motivation for new research, and to classify and outline the main topics addressed in this literature. Specifically, this synthesis organizes audit research, thereby offering guidelines regarding possible future research about approaches for more complex and data driven analytics in the engagement.
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Mohamed Marzouk and Mohamed Enaba
The purpose of this paper is to expand the benefits of building information modeling (BIM) to include data analytics to analyze construction project performance. BIM is a great…
Abstract
Purpose
The purpose of this paper is to expand the benefits of building information modeling (BIM) to include data analytics to analyze construction project performance. BIM is a great tool which improves communication and information flow between construction project parties. This research aims to integrate different types of data within the BIM environment, then, to perform descriptive data analytics. Data analytics helps in identifying hidden patterns and detecting relationships between different attributes in the database.
Design/methodology/approach
This research is considered to be an inductive research that starts with an observation of integrating BIM and descriptive data analytics. Thus, the project’s correspondence, daily progress reports and inspection requests are integrated within the project 5D BIM model. Subsequently, data mining comprising association analysis, clustering and trend analysis is performed. The research hypothesis is that descriptive data analytics and BIM have a great leverage to analyze construction project performance. Finally, a case study for a construction project is carried out to test the research hypothesis.
Findings
The research finds that integrating BIM and descriptive data analytics helps in improving project communication performance, in terms of integrating project data in a structured format, efficiently retrieving useful information from project raw data and visualizing analytics results within the BIM environment.
Originality/value
The research develops a dynamic model that helps in detecting hidden patterns and different progress attributes from construction project raw data.
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Marcello Mariani and Jochen Wirtz
This work consists of a critical reflection on the extent to which hospitality and tourism management scholars have accurately used the term “analytics” and its five types (i.e…
Abstract
Purpose
This work consists of a critical reflection on the extent to which hospitality and tourism management scholars have accurately used the term “analytics” and its five types (i.e. descriptive, exploratory, predictive, prescriptive and cognitive analytics) in their research. Only cognitive analytics, the latest and most advanced type, is based on artificial intelligence (AI) and requires machine learning (ML). As cognitive analytics constitutes the cutting edge in industry application, this study aims to examine in depth the extent cognitive analytics has been covered in the literature.
Design/methodology/approach
This study is based on a systematic literature review (SLR) of the hospitality and tourism literature on the topic of “analytics”. The SLR findings were complemented by the results of an additional search query based on “machine learning” and “deep learning” that was used as a robustness check. Moreover, the SLR findings were triangulated with recent literature reviews on related topics (e.g. big data and AI) to generate additional insights.
Findings
The findings of this study show that: there is a growing and accelerating body of research on analytics; the literature lacks a consistent use of terminology and definitions related to analytics. Specifically, publications rarely use scientific definitions of analytics and their different types; although AI and ML are key enabling technologies for cognitive analytics, hospitality and tourism management research did not explicitly link these terms to analytics and did not distinguish cognitive analytics from other forms of analytics that do not rely on ML. In fact, the term “cognitive analytics” is apparently missing in the hospitality and tourism management literature.
Research limitations/implications
This study generates a set of eight theoretical and three practical implications and advance theoretical and methodological recommendations for further research.
Originality/value
To the best of the authors’ knowledge, this is the first study that explicitly and critically examines the use of analytics in general, and cognitive analytics in particular, in the hospitality and tourism management literature.
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Leonardo de Assis Santos and Leonardo Marques
The purpose of this study is to map current knowledge on big data analytics (BDA) for supply chain risk management (SCRM) while providing future research needs.
Abstract
Purpose
The purpose of this study is to map current knowledge on big data analytics (BDA) for supply chain risk management (SCRM) while providing future research needs.
Design/methodology/approach
The research team systematically reviewed 53 articles published between 2015 and 2021 and further contrasted the synthesis of these articles with four in-depth interviews with BDA startups that provider solutions for SCRM.
Findings
The analysis is framed in three perspectives. First, supply chain visibility – i.e. the number of tiers in the solutions; second, BDA analytical approach – descriptive, prescriptive or predictive approaches; third, the SCRM processes from risk monitoring to risk optimization. The study underlines that the forefront of innovation lies in multi-tiered, multi-directional solutions based on prescriptive BDA to support risk response and optimization (SCRM). In addition, we show that research on these innovations is scant, thus offering an important avenue for future studies.
Originality/value
This study makes relevant contributions to the field. We offer a theoretical framework that highlights the key relationships between supply chain visibility, BDA approaches and SCRM processes. Despite being at forefront of the innovation frontier, startups are still an under-explored agent. In times of major disruptions such as COVID-19 and the emergence of a plethora of new technologies that reshape businesses dynamically, future studies should map the key role of such actors to the advancement of SCRM.
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Pooja Sarin, Arpan Kumar Kar and Vigneswara P. Ilavarasan
The Web 3.0 has been hugely enabled by smartphones and new generation mobile applications. With the growing adoption of smartphones, the use of mobile applications has grown…
Abstract
Purpose
The Web 3.0 has been hugely enabled by smartphones and new generation mobile applications. With the growing adoption of smartphones, the use of mobile applications has grown exponentially and so has the development of mobile applications. This study is an attempt to understand the issues and challenges faced in the mobile applications domain using discussions made on Twitter based on mining of user generated content.
Design/methodology/approach
The study uses 89,908 unique tweets to understand the nature of the discussions. These tweets are analyzed using descriptive, content and network analysis. Further using transaction cost economics, the findings are reviewed to develop practice insights about the ecosystem.
Findings
Findings indicate that the discussions are mostly skewed toward a positive polarity and positive user experiences. The tweeters are predominantly application developers who are interacting more with marketers and less with individual users.
Research limitations/implications
Most of these applications are for individual use (B2C) and not for enterprise usage. There are very few individual users who contribute to these discussions. The predominant users are application reviewers or bloggers of review websites who use the recently developed applications and discuss their thoughts on the same.
Practical implications
The results may be useful in varied domains which are planning to expand their reach to a larger audience using mobile applications and for marketers who primarily focus on promotional content.
Social implications
The domain of mobile applications on social media is still restricted to promotions and digital marketing and may solely be used for the purpose of link building by application developers. As such, the discussions could provide inputs towards mobile phone manufacturers and ecosystem providers on what are the real issues these communities are facing while developing these applications.
Originality/value
The study uses mixed research methodology for mining experiences in the domain of mobile application developers using social media analytics and transaction cost economics. The discussion on the findings provides inputs for policy-making and possible intervention areas.
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The rise of big data and analytics companies has significantly changed the business playground. Big data and the use of data analytics are being adopted more frequently…
Abstract
Purpose
The rise of big data and analytics companies has significantly changed the business playground. Big data and the use of data analytics are being adopted more frequently, especially in companies that are looking for new methods to develop smarter capabilities and tackle challenges in the dynamic processes. Working with big data and applying a series of data analysis techniques require strong multidisciplinary skills and knowledge of statistics, econometrics, computer science, data mining, law and business ethics, etc. Higher education institutions (HEIs) are concerned by this phenomenon which is also changing learning needs and require a reorientation toward the development of novel approaches and advancements in their programs. The purpose of this paper is to introduce and define big data analytics as having an immense potential for generating value for businesses. In this context, one prominent strategy is to integrate big data analytics in educational programs to enrich student’ understanding of the role of big data, especially those who want to explore their entrepreneurial ways and improve their effectiveness. So, the main purpose of this article consists, on the one hand, in why HEIs must carefully think about how to provide powerful learning tools and open a new entrepreneurship area in this field, and, why, on the other hand, future entrepreneurs (students) have to use data analytics and how they can integrate, operationally, analytics methods to extract value and enhance their professional capabilities.
Design/methodology/approach
The author has established an expert viewpoint to discuss the notion of data analytics, identify new ways and re-think what really is new, for both entrepreneurs and HEIs, in the area of big data. This study provides insights into how students can improve their skills and develop new business models through the use of IT tools and by providing the ability to analyze data. This can be possible by bringing the tool of analytics into the higher educational learning system. New analytics methods have to help find new ways to process data and make more intelligent decisions. A brief overview of data analytics and its roles in the context of entrepreneurship and the rise of data entrepreneur is then presented. The paper also outlines the role of educational programs in helping address big data challenges and transform possibilities into opportunities. The key factors of implementing an efficient big data analytics in learning programs, to better orientate and guide students’ project idea, are also explored. The paper concludes with suggestions for further research and limitations of the study.
Findings
The findings in this paper suggest that analytics can be of crucial importance for student entrepreneurial practice if correctly aligned with their business processes and learning needs and can also lead to significant improvement in their performance and quality of the decisions they make. The added value of big data is the ability to identify useful data and turn it into usable information by identifying patterns and exploiting new algorithms, tools and new project solutions. So, the move toward the introduction of big data and analytics tools in higher education addresses how this new opportunity can be operationalized.
Research limitations/implications
There are some limitations to this research paper. The research findings have significant implications for HEIs in the field of analytics (mathematics and computer science), and thus, it is not generalizable with any further context. Also, the viewpoint is centered on the data analytics process as a value generator for entrepreneurial opportunities.
Originality/value
This research can be considered as a contribution with literature about educational quality, entrepreneurship and big data analytics. This study describes that new analytics thinking and computational skills are needed for the newer generation of entrepreneurs to handle the challenges of big data. But, preparing them to capture, analyze, store and manage the large amounts of data available today – so they can see value in data – is not just about implementing and using new technologies. This is also, about, a dynamic, operational and modern educational learning process from which a student can extract the maximum benefit. In another words: How to make new opportunities from these data? Which data to select for the analysis? and How to efficiently apply analytical techniques to generate value?
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Despite the growth and adoption of human resource (HR) analytics, it remains unknown whether HR analytics can impact organizational performance. As such, this study aims to…
Abstract
Purpose
Despite the growth and adoption of human resource (HR) analytics, it remains unknown whether HR analytics can impact organizational performance. As such, this study aims to address this important issue by understanding why, how and when HR analytics leads to increased organizational performance and uncover the mechanisms through which this increased performance occurs.
Design/methodology/approach
Using data collected from 155 Irish organizations, structural equation modeling was performed to test the chain mediation model linking HR technology, HR analytics, evidence-based management (EBM) and organizational performance.
Findings
The study's findings support the proposed chain model, suggesting that access to HR technology enables HR analytics which facilitates EBM, which in turn enhances organizational performance.
Originality/value
This research contributes significantly to the HR analytics and EBM literature. First, the study extends our understanding of why and how HR analytics leads to higher organizational performance. Second, the authors identify that access to HR technology enables and is an antecedent of HR analytics. Finally, empirical evidence is offered to support EBM and its impact on organizational performance.
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Marcello Mariani, Stefano Bresciani and Giovanni Battista Dagnino
The purpose of this study is twofold. First, this study elaborates an integrative conceptual framework of tourism destination competitive productivity (TDCP) by blending…
Abstract
Purpose
The purpose of this study is twofold. First, this study elaborates an integrative conceptual framework of tourism destination competitive productivity (TDCP) by blending established destination competitiveness frameworks, the competitive productivity (CP) framework and studies pertaining to big data and big data analytics (BDA) within destination management information systems and smart tourism destinations. Second, this study examines the drivers of TDCP in the context of the ongoing 4th industrial revolution by conceptualizing the destination business intelligence unit (DBIU) as a platform able to create sustained destination business intelligence under the guise of BDA, useful to support destination managers to achieve the tourism destination’s economic objectives.
Design/methodology/approach
In this work, the authors leverage both extant literature (under the guise of research on CP, tourism destination competitiveness [TDC] and destination management information systems) and empirical work (in the form of interviews and field work involving destination managers and chief executive officers of destination management organizations and convention bureaus, as well as secondary data) to elaborate, develop and present an integrative conceptual framework of TDCP.
Findings
The integrative conceptual framework of TDCP elaborated has been found helpful by a number of destination managers trying to understand how to effectively and efficiently manage and market a tourism destination in today’s fast-paced, digital and hypercompetitive environment. While DBIUs are at different stages of implementation, often as part of broader smart destination initiatives, it appears that they are increasingly fulfilling the purpose of creating sustained destination business intelligence by means of BDA to help tourism destinations achieve their economic goals.
Research limitations/implications
This work bears several practical implications for tourism policymakers, destination managers and marketers, technology developers, as well as tourism and hospitality firms and practitioners. Tourism policymakers could embed TDCP into tourism and economic policies, and destination managers and marketers might build and make use of platforms such as the proposed DBIU. Technology developers need to understand that designing destination management information systems in general and more specifically DBIUs requires an in-depth analysis of the stakeholders that are going to contribute, share, control and use BDA.
Originality/value
To the best of the authors’ knowledge, this study constitutes the first attempt to integrate the CP, TDC and destination management information systems research streams to elaborate an integrative conceptual framework of TDCP. Second, the authors contribute to the Industry 4.0 research stream by examining the drivers of tourism destination CP in the context of the ongoing 4th industrial revolution. Third, the authors contribute to the destination management information systems research stream by introducing and conceptualizing the DBIU and the related sustained destination business intelligence.
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Pei-Ju Wu, Mu-Chen Chen and Chih-Kai Tsau
Cargo loss has been a major issue in logistics management. However, few studies have tackled the issue of cargo loss severity via business analytics. Hence, the purpose of this…
Abstract
Purpose
Cargo loss has been a major issue in logistics management. However, few studies have tackled the issue of cargo loss severity via business analytics. Hence, the purpose of this paper is to provide guidance about how to retrieve valuable information from logistics data and to develop cargo loss mitigation strategies for logistics risk management.
Design/methodology/approach
This study proposes a research design of business analytics to scrutinize the causes of cargo loss severity.
Findings
The empirical results of the decision tree analytics reveal that transit types, product categories, and shipping destinations are key factors behind cargo loss severity. Furthermore, strategies for cargo loss prevention were developed.
Research limitations/implications
The proposed framework of cargo loss analytics provides a research foundation for logistics risk management.
Practical implications
Companies with logistics data can utilize the proposed business analytics to identify cargo loss factors, while companies without logistics data can employ the proposed cargo loss mitigation strategies in their logistics systems.
Originality/value
This pioneer empirical study scrutinizes the critical cargo loss issues of cargo damage, cargo theft, and cargo liability insurance through exploiting real cargo loss data.
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According to the significant growth of literature and continued adoption of people analytics in practice, it has been promised that people analytics will inform evidence-based…
Abstract
Purpose
According to the significant growth of literature and continued adoption of people analytics in practice, it has been promised that people analytics will inform evidence-based decision-making and improve business outcomes. However, existing people analytics literature remains underdeveloped in understanding whether and how such promises have been realized. Accordingly, this study aims to investigate the current reality of people analytics and uncover the debates and challenges that are emerging as a result of its adoption.
Design/methodology/approach
This study conducts a systematic literature review of peer-reviewed articles focused on people analytics published in the Association of Business School (ABS) ranked journals between 2011 and 2021.
Findings
The review illustrates and critically evaluates several emerging debates and issues faced by people analytics, including inconsistency among the concept and definition of people analytics, people analytics ownership, ethical and privacy concerns of using people analytics, missing evidence of people analytics impact and readiness to perform people analytics.
Practical implications
This review presents a comprehensive research agenda demonstrating the need for collaboration between scholars and practitioners to successfully align the promise and the current reality of people analytics.
Originality/value
This systematic review is distinct from existing reviews in three ways. First, this review synthesizes and critically evaluates the significant growth of peer-reviewed articles focused on people analytics published in ABS ranked journals between 2011 and 2021. Second, the study adopts a thematic analysis and coding process to identify the emerging themes in the existing people analytics literature, ensuring the comprehensiveness of the review. Third, this study focused and expanded upon the debates and issues evolving within the emerging field of people analytics and offers an updated agenda for the future of people analytics research.
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