:Abstract
The research problem for the thesis is the needs for a mechanism to improve the Balanced Scorecard (BSC) efficiency and reduce the criticisms directed for this system, thus enhancing performance measurement. Extant literature suggests that the prevalence of the said problem is attributable to the BSC failure rate. Consequently, there have been repeated calls for more research to find a technique can minimize BSC weaknesses and improve its efficiency in measuring performance.
In order to fill the gap in the literature, this study investigates and explores the impact of Big Data Analytics (BDA) as a mechanism that could develop the BSC ability to measure companies’ performance. This study aims at, firstly; to examine the impact of the hypothetical implementation of BDA on Customer Performance Measurement (CPM) and to determine the accounting professionals’ acceptance level of customers’ analytics and their intention to use. Secondly, to investigate the effect of the hypothetical implementation of BDA and Sociometric Solutions on Employees Performance Measurement (EPM) and to determine the accounting professionals’ acceptance level of employees’ analytics and their intention to use.
In order to achieve the research aim and objectives, the theoretical framework was developed through the integration of the Diffusion of Innovation Theory (DOI) with the Technology Acceptance Model (TAM) that is less developed for this study’s area of research. The empirical data were collected using web-based quasi-experiments, conducted with 104 accounting professionals from Egypt. Further, Wilcoxon signed-rank test and the Chi-Square goodness-of-fit test were used to analyze data.
مروة ربيع محمد علي
جامعة القاهرة – 2018
