Factors Impacting Organizational Performance through Increased Data Analytics

• In Event: Research in Accounting Information Systems

Abstract

In the higher education sector, external forces are influencing funding sources, which effect both public and private schools. Institutions need to react to the “new normal” of fiscal landscape. As institutions of higher learning adapt to the changing environment, they must adopt new ways to use information more efficiently in their decision-making. Data analytics could potentially help schools recognize trends, ask what-if questions, and apply predictive models to improve their strategic capability while creating a more sustainable future with better educational services and business models. Yet in the wake of a rapidly changing environment, slow-moving organizations often find it difficult to respond to such new challenges. In the higher education sector, the assimilation to encompass business analytics into decision-making process remains a challenge.

Using a resource based theory lenses, this study considers the relationship between analytics investment and organizational performance and as mediated by data driven culture and data quality. This research provides empirical support showing that data quality and data-driven culture are key antecedents to use data analytics to improve organizational performance. Understanding the similarities and differences between public and private institutions has implications for the practitioner. The theoretical contribution introduces a proxy for efficiency and organizational performance in the higher education sector into the literature. These findings extend concepts in accounting information systems theories as well as within the higher education literature. Gaining insight as to what are the key levers to improve data quality and efficiencies could pave the way for a more sustainable future in higher education.

Author

• Cory A Campbell, Indiana State University