V-Matrix: A wave theory of value creation for big data

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2022-12-01 DOI:10.1016/j.accinf.2022.100575
Guido L. Geerts , Daniel E. O'Leary
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引用次数: 6

Abstract

This paper examines the “V-Matrix” and provides a wave theory life cycle model of organizations’ adoption of big data. The V-Matrix is based on the big data five “V’s”: Volume, Velocity, Variety, Veracity, and Value and captures and enumerates the different potential states that an organization can go through as part of its adoption and evolution towards big data. We extend the V-Matrix to a state space approach in order to provide a characterization of the adoption of big data technologies in an organization. We develop and use a wave theory of implementation to accommodate a firm’s movement through the V-Matrix. Accordingly, the V-Matrix provides a life cycle model of organizational use of the different aspects of big data. In addition, the model can help organizations’ plan for decision-making use of big data as they anticipate movement from one state to another, as they add big data capabilities. As part of this analysis, the paper examines some of the issues that occur in the different states, including synergies and other issues associated with co-occurrence of different V’s with each other. Finally, this paper integrates the V-Matrix with other data analytic life cycles and examines some of the implications of those models.

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V-Matrix:大数据价值创造的波浪理论
本文考察了“v矩阵”,并提供了组织采用大数据的波动理论生命周期模型。V矩阵基于大数据的五个“V”:体积(Volume)、速度(Velocity)、多样性(Variety)、准确性(Veracity)和价值(Value),并捕获和列举了一个组织在采用和发展大数据的过程中可能经历的不同潜在状态。我们将v矩阵扩展到状态空间方法,以提供组织中采用大数据技术的特征。我们开发并使用了一种实施的波动理论,以适应企业通过v矩阵的运动。因此,v矩阵提供了一个组织使用大数据不同方面的生命周期模型。此外,该模型还可以帮助组织制定大数据的决策计划,因为他们可以预测从一个州到另一个州的移动,因为他们增加了大数据功能。作为分析的一部分,本文考察了发生在不同州的一些问题,包括协同效应和其他与不同V相互共存相关的问题。最后,本文将v矩阵与其他数据分析生命周期相结合,并考察了这些模型的一些含义。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
期刊介绍: The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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