BIG DATA ANALYTICS AND ACCOUNTING DECISION-MAKING IN NIGERIA

ABSTRACT:

This study examined the effect of big data analytics on accounting decision-making in Nigeria. Specifically, the study investigated the influence of data quality, predictive analytics, data visualization, and analytical capability on accounting decision-making. A descriptive survey research design was adopted, and primary data were collected electronically through a structured online questionnaire administered to professional accountants, financial managers, auditors, and finance officers across selected organizations in Nigeria. Data were analyzed using frequency distributions, percentages, mean scores, standard deviations, and Analysis of Variance (ANOVA). The findings revealed that respondents perceived the adoption of big data analytics practices to be high across the selected organizations. The study further established that data quality, predictive analytics, data visualization, and analytical capability each exert a significant positive influence on accounting decision-making in Nigeria. The study concludes that the effective adoption of big data analytics enhances the quality, accuracy, timeliness, and reliability of accounting information, thereby supporting better managerial and strategic decisions. The study recommends that organizations should strengthen data governance practices, invest in advanced analytics and visualization technologies. Furthermore, there is need to continuously develop the analytical competencies of accounting professionals to improve accounting decision-making and organizational performance in Nigeria.

Keywords: Big Data Analytics, Data Quality, Predictive Analytics, Data Visualization, Analytical Capability, Accounting Decision-Making, Nigeria.