The Role of Big Data in Improving Management Accounting Practices and Enhancing Decision-Making Strategies

• zina hamza ghali

  Southern Technical University – Technical Institute of Nasiriyah

  Author

• Muna hameed saadoon

  Second Al-Karkh Directorate of Education

  Author

• Hayder Abbas Azeez

  Author

The aim of this research is to examine the role of big data in improving management accounting practices and enhancing decision-making strategies in economic units by identifying the concept and characteristics of big data, and by analyzing its impact on improving the quality of accounting information and supporting managerial processes and strategic decisions.

The study adopted the descriptive-analytical approach and was applied empirically in the Directorate of Education in Dhi Qar. A total of 115 questionnaires were distributed to a sample of accountants and engineers working in the directorate, while 99 valid questionnaires were collected for analysis. A five-point Likert scale was used to measure respondents’ opinions, and SPSS software was employed to analyze the data and test the relationships and effects between the research variables.

The findings revealed a significant relationship and effect between the use of big data and the improvement of management accounting practices, as it contributes to providing more accurate, relevant, and up-to-date accounting information that supports planning, control, and evaluation functions. The results also showed that the use of big data technologies enhances the quality of accounting information and helps management analyze data more effectively, thereby supporting managerial and strategic decision-making and improving its efficiency.

The study recommends the need to develop technological infrastructure and update information systems required for processing and analyzing big data, in addition to training accounting and administrative staff to utilize these technologies in a way that enhances management accounting practices and improves decision-making effectiveness.

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