Article
Examining Behavioural Intention of Future Managers to Use Big Data Analytics in Management Accounting
The explosion of corporate data has transformed how modern organizations approach strategic decision-making. This paper empirically examines the relevant factors influencing the behavioural intention of future managers to use big data analytics in management accounting. Adopting a quantitative approach, primary data from 167 final year MBA students was collected. The research utilizes the UTUAT framework alongside PLS-SEM and R programming. The findings present a robust model demonstrating significant explanatory power regarding both positive and negative factors that directly influence behavioural intention. Effort expectancy, facilitating conditions, and broader social influence were successfully identified as significant driving factors. Interestingly, performance expectancy and user resistance were conclusively determined to be statistically insignificant positive and negative factors in this study. The practical implications provide actionable inputs for industry leaders, practitioners, academic and professional institutions to evolve appropriate strategies for leveraging BDA in management accounting.