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

Omar Mohammed Zraqat

Modern Applied Science, 2020, vol. 14, issue 2, 71

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 companies. The sample included (139) employees in Jordanian Telecom Companies. Multiple and Stepwise Linear Regression were used to test the effect of the independent variable on the dependent variable. And Hierarchical Regression analysis, to test the effect of the independent variable on the dependent variable in the presence of the 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 in 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. The study recommends the necessity of working on making use of big data and resorting to business intelligence solutions because of its great role in improving the quality of financial reports and thus supporting decision-making functions for a large group of users.

Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://ccsenet.org/journal/index.php/mas/article/download/0/0/41887/44432 (application/pdf)
https://ccsenet.org/journal/index.php/mas/article/view/0/41887 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ibn:masjnl:v:14:y:2020:i:2:p:71

Access Statistics for this article

More articles in Modern Applied Science from Canadian Center of Science and Education Contact information at EDIRC.
Bibliographic data for series maintained by Canadian Center of Science and Education ().