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

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  • Omar Mohammed Zraqat

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.

Suggested Citation

  • Omar Mohammed Zraqat, 2020. "The Moderating Role of Business Intelligence in the Impact of Big Data on Financial Reports Quality in Jordanian Telecom Companies," Modern Applied Science, Canadian Center of Science and Education, vol. 14(2), pages 1-71, February.
    • Handle: RePEc:ibn:masjnl:v:14:y:2020:i:2:p:71
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    References listed on IDEAS

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    1. William Yeoh & Aleš Popovič, 2016. "Extending the understanding of critical success factors for implementing business intelligence systems," Journal of the Association for Information Science & Technology, Association for Information Science & Technology, vol. 67(1), pages 134-147, January.
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    Cited by:

    1. Hamzeh Mohamed Al-Hawamdeh, 2020. "The Intermediate Role of Organizational Flexibility in the Impact of Using Information Technology on the Efficiency of the Application of IT Governance in Jordanian Industrial Companies," Modern Applied Science, Canadian Center of Science and Education, vol. 14(7), pages 1-75, July.

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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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