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This study aimed at discovering the potential impact of big data on financial reports quality in the present business intelligence as a moderating variable

The Moderating Role of Business Intelligence in the Impact of Big Data on Financial Reports Quality in Jordanian Telecom Companies

Mathematical Models and Methods in Applied Sciences, no. 2 (2020): 71

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Abstract

This study aimed at discovering the impact of big data in terms of its dimensions (Variety, Velocity, Volume, and Veracity) on financial reports quality in the present business intelligence in terms of its dimensions (Online Analytical Processing (OLAP), Data Mining, and Data Warehouse) as a moderating variable in Jordanian telecom compan...More

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Introduction
  • Economic globalization began in the nineties in advancing global competition, which led to the creation of a new business environment that requires organizations to be more responsive to the problems and opportunities available so that companies can adapt to them, which led to an increase in information value and the need for it by all relevant parties (Wesna, 2013).
  • Electronic technology and computers have led to the phenomenon of data explosion (Zadeh et al, 2015), This has been accompanied by an increase in data collection and analysis at a great rate, as data mining and analysis is the second most important technology after mobile technology (Rouhani et al, 2016)
  • This is due to the high value of data analytics, as companies already use insights from newly available data sources to define their strategy.
  • Big data and advanced analyzes of it have been widely discussed in IT literature, this phenomenon has not received sufficient attention among the academic circles of financial accounting and its role in financial reporting has not been addressed, given that big data has the potential to change financial accounting and reporting practices by providing more information at the right time at a faster rate
Highlights
  • Economic globalization began in the nineties in advancing global competition, which led to the creation of a new business environment that requires organizations to be more responsive to the problems and opportunities available so that companies can adapt to them, which led to an increase in information value and the need for it by all relevant parties (Wesna, 2013)
  • This study aimed at discovering the potential impact of big data on financial reports quality in the present business intelligence as a moderating variable
  • Where knowledge of what resources the big data possesses the company, and the extent to which the company uses business intelligence techniques is the key to the company's success in providing high-value information that contributes to the users of accounting data making informed decisions
  • The study reached a set of results, the most prominent of which was the presence of a statistically significant effect of using big data to improve the quality of financial reports, Business intelligence contributes to improving the impact of big data in terms of its dimensions (Volume, Velocity, Variety, and Veracity) on the quality of financial reports
  • This result indicates business intelligence technology that is used in new technologies for the digital economy results in an increase in the security and efficiency of information use - the main resource for the digital economy, where the facts of companies' financial and economic activities can be recorded and stored more reliably, which increases the speed of processing and verifying records when the use of business intelligence technology, where business intelligence contributes to processing large amounts of data, and by monitoring the flow of accounting numbers in real time
Methods
  • The SPSS program was used to analyze the study data.
  • Internal consistency coefficient (Cronbach Alpha Coefficient) to test the stability of the study instrument.
  • Pearson correlation coefficient for testing the presence of the phenomenon of Multicollinearity.
  • Multiple and Stepwise Linear Regression, to test the effect of the independent variable on the dependent variable.
  • Hierarchical Regression analysis, to test the effect of the independent variable on the dependent variable in the presence of the moderating variable
Conclusion
  • Conclusions and Recommendation

    This study aimed at discovering the potential impact of big data on financial reports quality in the present business intelligence as a moderating variable.
  • The study reached a set of results, the most prominent of which was the presence of a statistically significant effect of using big data to improve the quality of financial reports, Business intelligence contributes to improving the impact of big data in terms of its dimensions (Volume, Velocity, Variety, and Veracity) on the quality of financial reports
  • This result indicates business intelligence technology that is used in new technologies for the digital economy results in an increase in the security and efficiency of information use - the main resource for the digital economy, where the facts of companies' financial and economic activities can be recorded and stored more reliably, which increases the speed of processing and verifying records when the use of business intelligence technology, where business intelligence contributes to processing large amounts of data, and by monitoring the flow of accounting numbers in real time.
  • What Warren et al (2015) have indicated, who assert that big data can significantly affect the future of financial reporting and the evolution of generally accepted accounting principles for reporting off-balance-sheet assets and fair value calculations
Tables
  • Table1: Reliability test of study tool
  • Table2: Describing the characteristics of the demographic and personal sample
  • Table3: Arithmetic averages, standard deviations, levels and relative importance of all dimensions of the study tool
  • Table4: Multiple correlation matrix for independent variables and moderating variable
  • Table5: Results of the first main hypothesis test H01
  • Table6: Results of stepwise regression analysis
  • Table7: Results of the second main hypothesis test H02
  • Table8: Table 8
  • Table9: Results of the third main hypothesis test H03
  • Table10: Results of step wise regression analysis
  • Table11: Results of the fourth main hypothesis test H01, Hierarchical regression results to show the Moderating role of business intelligence on the impact of big data on the quality of financial reports
Download tables as Excel
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Author
Omar Mohammed Zragat
Omar Mohammed Zragat
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