TITLE:
Big Data Usage Intention of Management Accountants: Blending the Utility Theory with the Theory of Planned Behavior in an Emerging Market Context
AUTHORS:
Ashish Varma
KEYWORDS:
Big Data, India, Intention, Management Accountant, PLS-SEM, Theory of Planned Behavior, Utility Theory
JOURNAL NAME:
Theoretical Economics Letters,
Vol.8 No.13,
October
8,
2018
ABSTRACT: This work blends the utility theory with the theory
of planned behavior to investigate the management accountant’s (MA) intention
in using big data. The study was conducted in early 2017 using a partial least
squares-structural equation modeling technique with a sample of 203 MAs in 11 Indian
cities. The research identified attitude as the most significant antecedent of
intent to use big data followed by the subjective norms. These findings have
significant managerial relevance for the firms in sensitizing their accounting
teams on the benefits of using big data to achieve more voluntary buy in from
the MAs. The investigation also contributes to the methods by illustrating the
application of two advanced techniques, multi group analysis (MGA) and
importance-performance map analysis (IPMA) in validating the theory of planned
behavior in an emerging market context.