![]() This study finds that SFD does not work as an antecedent of creative accounting practices. In addition, we pass various model fit measures, i.e., reliability, validity, factor analysis, and goodness of fit. The study model has been tested through the “Partial Least Square- Structural Equation Modelling” (PLS-SEM) technique using Smart PLS v3.3 software. This study incorporates these fundamental antecedents of creative accounting practices on organizational outcomes by collecting survey data (n = 354) from publicly traded companies in the Dhaka Stock Exchange (DSE), Bangladesh. And also examine how the quality of financial reporting (QFR) and decision-making effectiveness (DME) are influenced by CAP. Thus, this research recognizes the antecedents of creative accounting, such as sustainable financial data (SFD), political connections (PC), corporate ethical values (CEV), future company orientations (FCO), and corporate governance practices (CGP). This study examines the antecedents and effects of creative accounting practices (CAP) on organizational outcomes in Bangladesh. However, a better level of model adjustment is obtained when there is a serialized multi-mediation in this relationship, being DS an antecedent to BA.īig data Business analytics Data governance Data stewardship Corporate performance management The findings suggest that DS and BA, both alone and jointly, can transmit the BD effect to CPM. The data were analyzed through structural equation and mediation tests. The evidence in this study indicates that, in practice, DS and BA are critical paths for organizations to obtain better control over the effects that BD can have on business performance management.Ī survey was conducted with 312 managers who use big data analytics (BDA) in Brazilian organizations. We contribute to the theory by conceptualizing, validating, and discussing the DS construct and by highlighting its role together with BA in the relationship between BD and CPM. ![]() The purpose of this study is to analyze the role of BD, DS, and BA as enablers of CPM. Therefore, understanding data stewardship (DS) and business analytics (BA) is essential for business management. ![]() As regulatory requirements and the need for database analysis in various business areas increase, the organization must establish definitions, policies, and processes to ensure data quality in order to protect and leverage its data to obtain a competitive advantage. While BD improves corporate performance management (CPM), this also implies increasing exposure to risks at various BD’s life cycle stages. Digital transformation and big data (BD) have generated a real revolution in data-driven management. ![]()
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