Conceptualizing big data practices
International Journal of Accounting & Information Management
ISSN: 1834-7649
Article publication date: 26 February 2020
Issue publication date: 11 April 2020
Abstract
Purpose
The purpose of this paper is to provide a conceptual understanding of Big Data practices in organizations, which will enable exploring the operational and strategic roles of Big Data in organizational performance.
Design/methodology/approach
Both academic and non-academic literature studies on Big Data were reviewed so as to capture what was known about Big Data practices. Qualitative interviews were conducted with firm executives about Big Data practices in their organizations. Both literature review and interview results were analyzed based on the dynamic capabilities perspective.
Findings
The analysis of the results suggests that Big Data capability develops when the resources parts of Big Data and the skill and competency parts are integrated and then grow into a dynamic capability.
Research limitations/implications
This study contributes to the literature with the concept of Big Data capability that best characterizes Big Data practices in organizations. Validity of this concept should be tested in empirical studies.
Originality/value
The development of the concept of Big Data capability helps to fill a gap in the research literature that theoretical understanding of big data practices is lacking or needs to be updated. It motivates practitioners to develop this capability so as to create and maintain their strategic advantage.
Keywords
Citation
Lin, C., Kunnathur, A.S. and Li, L. (2020), "Conceptualizing big data practices", International Journal of Accounting & Information Management, Vol. 28 No. 2, pp. 205-222. https://doi.org/10.1108/IJAIM-12-2018-0154
Publisher
:Emerald Publishing Limited
Copyright © 2020, Emerald Publishing Limited