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All Journal FINANCIAL : JURNAL AKUNTANSI Jurnal Visi Pengabdian Kepada Masyarakat Indonesian Journal of Society Development (IJSD) Basic and Applied Accounting Research Journal Jurnal Ilmiah Accusi
Wesly Andri Simanjuntak, Wesly Andri
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Arts Humanities Economics, Econometrics & Finance Education Engineering Mathematics Mechanical Engineering Social Sciences

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Strategic Management Accounting and Digital Transformation: The Role of Big Data Analytics in Decision Making Siahaan, Septony B; Simanjuntak, Wesly Andri; Mesakh, Januardi; Silalahi, Mulatua; Napitupulu, Merry Anna
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/vsskcg83

Abstract

This research investigates how Big Data Analytics (BDA) functions as a transformative mechanism for enhancing Strategic Management Accounting (SMA) effectiveness through improved decision-making quality in the digital era. Drawing upon Resource-Based View theory, Dynamic Capabilities theory, and Information Processing theory, this study examines how big data analytics capabilities create competitive advantages through enhanced analytical depth and strategic decision quality. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 multinational corporations across multiple industries (640 firm-year observations, 2020-2024), the research demonstrates that big data analytics implementation significantly enhances strategic management accounting practices (β = 0.694, p < 0.001) and directly improves decision-making quality (β = 0.483, p < 0.001). Strategic management accounting substantially mediates the relationship between big data analytics and decision-making quality (indirect effect = 0.412, p < 0.001, VAF = 46.1%). The model explains 62.3% of strategic management accounting variance and 68.9% of decision-making quality variance. This study provides comprehensive empirical evidence of how digital transformation through big data analytics revolutionizes management accounting functions and organizational decision-making capabilities in contemporary business environments
Co-Authors Arthur Simanjuntak Dompak Napitupulu Dona Pasaribu Duma Megaria Elisabeth Giawa, Berkat Ginting, Mitha Christina Gultom, Rustri Ningsih Ijonris, Yusuf Ivo Maelina Silitonga Januardi Mesakh Junika Napitupulu Melanthon Rumapea Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Mulatua Silalahi, Mulatua Nadapdap, Kristanty M N Nadapdap, Kristanty M. N Panggabean, Toman Purba, Dimita H.P Sagala, Lamria Sahala Purba Samosir, Yosafat Renovaldo Saragih, Rintan Br Siahaan, Septony Siahaan, Septony B Siahaan, Septony Benyamin Sianturi, Riyan Andika Sibarani, Christofer Parmahan Simanjuntak, Gracesiela Tiur Rajagukguk, Tiur