Abstract
This study explores how accounting professionals perceive and adopt big data analytics (BDA). It fills a gap in prior studies by integrating technical, managerial, and environmental dimensions across multiple specialized areas. A quantitative cross-sectional survey is conducted with 501 respondents from diverse accounting firms in China. Overall, participants exhibited positive attitudes toward the core characteristics of BDA, including velocity, value, veracity, variety, and volume. Distinct variations appeared among different specializations. Professionals focused on accounting rated technical aspects, especially data speed, more highly than those in other fields. Moreover, the analysis identified strong positive associations between professionals’ perceptions of BDA capabilities and their evaluations of the relevance of technological, organizational, and contextual factors influencing adoption. These insights highlighted that aligning organizational strategy with technological preparedness was critical for successful BDA implementation. The study concluded that enhancing technical infrastructure and fostering a data-driven organizational culture helped firms fully leverage BDA. By strategically investing in suitable technologies and integrating them with business objectives, accounting organizations significantly improved decision quality and operational precision.
