Big Data Analytics Capabilities, Sustainability Reporting on Social Media, and Competitive Advantage: An Exploratory Study

IF 0.8 Q4 BUSINESS, FINANCE Asian Journal of Business and Accounting Pub Date : 2023-06-30 DOI:10.22452/ajba.vol16no1.5
Fareyha Said, Azlina Abdul Jalil, D. Zainal
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Abstract

Manuscript type: Research paper Research aims: Drawing from the lens of dynamic capability view (DCV), this study investigates whether companies with big data analytics (BDA) capabilities, specifically BDA management, infrastructure, and personnel capabilities, disclose more sustainability posts on social media and whether such disclosure affects their competitive advantage. Design/Methodology/Approach: Data from 100 public listed firms in Malaysia were obtained from questionnaires and content analysis of Facebook pages. Smart PLS was employed to analyse the data. Research findings: The results suggest that in the context of Malaysia, BDA management capability significantly impacts sustainability reporting on social media (SRSM). The evidence also points to SSRM positively impacting a company’s competitive advantage. Theoretical contribution/Originality: Theoretically, this study contributes to the literature on DCV. The findings provide insights into how BDA capabilities can help organisations focus on social media platforms and communicate with their stakeholders on sustainability performance. It also suggests that sustainability reporting on social media is associated with competitive advantage, as it allows for two-way interaction between organisations and its stakeholders. Practitioner/Policy implications: Practically, this study provides insights into the roles of accounting, social media, and big data within the current digital revolution. Specifically, it offers guidance to executives and managers on identifying the conditions that need to be present for BDA capability to add value to SRSM. Additionally, the findings here have implications for policymakers and businesses looking to use BDA in the context of SRSM to gain competitive advantage. Research limitation/Implications: Future studies could consider increasing the sample size. This study sheds light on the relevance of BDA capabilities in promoting sustainability issues using social media.
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大数据分析能力、社交媒体可持续性报告和竞争优势:一项探索性研究
手稿类型:研究论文研究目的:从动态能力观(DCV)的角度,本研究调查了具有大数据分析(BDA)能力的公司,特别是BDA管理、基础设施和人员能力的公司是否在社交媒体上披露了更多可持续性帖子,以及此类披露是否影响了其竞争优势。设计/方法/方法:来自马来西亚100家上市公司的数据来自Facebook页面的问卷调查和内容分析。采用智能PLS对数据进行分析。研究结果:研究结果表明,在马来西亚,BDA管理能力显著影响社交媒体(SRSM)的可持续性报道。证据还表明,SSRM对公司的竞争优势产生了积极影响。理论贡献/原创性:从理论上讲,本研究对DCV的文献有贡献。这些发现深入了解了BDA的能力如何帮助组织专注于社交媒体平台,并与利益相关者就可持续发展绩效进行沟通。它还表明,社交媒体上的可持续性报道与竞争优势有关,因为它允许组织与其利益相关者之间的双向互动。从业者/政策含义:实际上,这项研究深入了解了会计、社交媒体和大数据在当前数字革命中的作用。具体而言,它为高管和管理人员提供了指导,以确定BDA能力为SRSM增加价值所需的条件。此外,本文的研究结果对希望在SRSM背景下使用BDA以获得竞争优势的决策者和企业具有启示。研究局限性/影响:未来的研究可以考虑增加样本量。这项研究揭示了BDA能力在利用社交媒体促进可持续性问题方面的相关性。
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来源期刊
CiteScore
2.00
自引率
11.10%
发文量
12
期刊介绍: An academic journal that aims to advance knowledge in the business and accounting disciplines, to narrow the gap between theory and practice, and to set direction for policy initiatives in Asia. Welcome to the Asian Journal of Business and Accounting (AJBA). AJBA is an international refereed journal, published biannually (30th June and 30th December) by the Faculty of Business and Accountancy, University of Malaya, Malaysia. AJBA aims to publish scholarly business researches that are relevant to Malaysia and the Asian region. It intends to highlight the practical implications in promoting better business decision making process and the formulation of public policy in Asia. This journal publishes theoretical, conceptual, and empirical papers within the broad areas of business and accounting in Asia. The AJBA covers a broad spectrum of the business and accounting disciplines. A suggestive (though not necessarily comprehensive) list of areas that would be included in this journal are: general management, strategic management, human resource management, organizational behaviour, labour and industrial relations, international business management, business communication, entrepreneurship, leadership, management science, operations management, production management, supply chain management, marketing management, brand management, consumer behaviour, information management, e-marketing, e-commerce, quality management, retailing, service marketing, hospitality management, hotel and tourism management, asset pricing, capital and money markets, corporate finance, derivatives markets, finance and banking, financial economics, etc.
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