Impact of Big Data Management on Accountants’ Work Performance in Medium and Large Enterprises in Bangkok Metropolitan Area
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Abstract
This study examines the level of Big Data Management (BDM) and accountants’ work performance, and explores the relationship between BDM and performance in medium and large enterprises in Bangkok. A quantitative research design was employed, with data collected from 418 accountants and analyzed using descriptive statistics and multiple regression analysis. BDM is conceptualized across four dimensions: Big Data Competency (BDC), Tools and Technology Skills (BDT), Analytics Capability (BDA), and Organizational Readiness (BDR). Accountants’ work performance is assessed through five dimensions: Work Quality (WQ), Work Speed (WS), Problem-Solving Ability (PS), Value Creation (VC), and Technology Adaptation (TA). The findings indicate that both BDM and accountants’ performance are at a high level. The regression results reveal that BDM is significantly associated with work performance. In particular, Organizational Readiness (BDR) demonstrates the strongest association (β = 0.264) and is consistently linked to all five performance dimensions. In contrast, Tools and Technology Skills (BDT) and Analytics Capability (BDA) show more selective associations, influencing only certain dimensions of performance. The model explains between 45.20% and 63.90% of the variance in performance (R² = 0.452–0.639). These findings suggest that enhancing accountants’ performance in the digital era requires an integrated approach that combines data capabilities with organizational readiness. From a practical perspective, organizations should prioritize the development of data infrastructure and organizational readiness as foundational conditions for the effective and sustainable adoption of Big Data in accounting practices.
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