The Impact of Big Data’s Characteristics on the Management Accountant’s Role as A Business Partner - A Field Evidence from Egyptian Environment

Mohamed Mahmoud Elhoushy^{1, 2}, Elsayed Mahmoud Elhennawy^{2, 3} and Mohamed Khamis Zaytoun^{1, 2,}

¹Accounting Department, Arab East Colleges, Riyadh, Saudi Arabia

²Accounting Department, Faculty of Commerce, Damanhur University, Damanhour, Egypt

³Accounting Department, King Khalid University, Abha, Saudi Arabia

Cite this paper:
Mohamed Mahmoud Elhoushy, Elsayed Mahmoud Elhennawy and Mohamed Khamis Zaytoun. The Impact of Big Data’s Characteristics on the Management Accountant’s Role as A Business Partner - A Field Evidence from Egyptian Environment. Journal of Finance and Accounting. 2023; 11(1):19-27. doi: 10.12691/jfa-11-1-3

Abstract

This research aims to study and test the impact of the characteristics of big data on the role of the management accountant as a business partner, using a field study on a sample of management accountants in Egyptian practice environment. The results of the research showed that there is a significant effect of big data on the accounting profession in general, and on the role of the management accountant in particular. The characteristics of big data have led to the expansion of the role of the management accountant in supporting the decision-making process, to become his primary role as a business partner instead of his traditional role. Furthermore, the skill level required of the management accountant has increased. However, big data did not require the management accountant to take on new roles.

Keywords:
big data management accountant as a business partner decision making

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