THE ROLE OF BIG DATA IN MANAGERIAL ACCOUNTING DECISION-MAKING: A LITERATURE REVIEW

Resumo

This study explores the transformative role of Big Data Analytics (BDA) in managerial accounting decision-making, addressing a critical need to understand how data-driven tools reshape accounting processes and strategic outcomes. The primary objective is to synthesize recent literature (2015–2025) to identify key themes, capabilities, and barriers in leveraging BDA for internal accounting decisions. A systematic literature review method was employed, selecting 40 peer-reviewed articles from databases such as Scopus, ScienceDirect, and Google Scholar. Thematic content analysis was used to extract patterns across four major themes: analytics capability, decision-making impact, organizational readiness, and adoption barriers. Results show that while BDA significantly enhances forecasting accuracy, responsiveness, and strategic relevance, its effective implementation is hindered by skill gaps among accounting professionals, fragmented systems, and lack of cultural readiness. The novelty of this research lies in its focus on the mechanism by which BDA influences managerial accounting workflows, especially through the integration of human competencies, business intelligence systems, and contextual sectoral differences. Unlike prior studies that emphasize tools and technologies, this paper highlights the evolving role of accountants as analytical decision-support agents. Additionally, the study proposes a conceptual foundation for future empirical research and offers practical insig

Tipo

Artigo

Área

Contabilidade

Ano

2025

Idioma

Inglês

Licença

CC BY

DOI

10.61677/count.v2i2.566

Como citar (ABNT)

LINATUL UYUN. THE ROLE OF BIG DATA IN MANAGERIAL ACCOUNTING DECISION-MAKING: A LITERATURE REVIEW. Count : Journal of Accounting, Business and Management, v. 3, n. 2, 2025. DOI: 10.61677/count.v2i2.566.