Big Data Usage Intention of Management Accountants: Blending the Utility Theory with the Theory of Planned Behavior in an Emerging Market Context

摘要

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.