arbiter
JournalsAccount

The use of big data analytics in performance management: the antecedents and role in enhancing performance measurement system effectiveness

Thanh Phan & Kevin Baird

Journal of Management Control2026https://doi.org/10.1007/s00187-026-00414-2article
AJG 2ABDC A
Weight
0.50

Abstract

This study examines the associations between two organisational-level human resource-related factors, top management support and employee empowerment, and the use of big data analytics (BDA) in performance management. In addition, we examine the association between the use of BDA in performance management and the effectiveness of performance measurement systems (PMSs). Data were collected using an online survey questionnaire completed by 273 middle-level managers in Australian business organisations across various industries. The results reveal that both top management support and employee empowerment are positively associated with the use of BDA in performance management, and in turn, the use of BDA in performance management is positively associated with both dimensions of PMS effectiveness, i.e. performance-related outcomes and staff-related outcomes. The study contributes to the limited empirical evidence on the antecedents and outcomes of BDA utilisation in management accounting, specifically in the context of performance management. The findings highlight the importance of using BDA in performance management and the antecedent roles of top management support and employee empowerment in facilitating its greater use.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1007/s00187-026-00414-2

Or copy a formatted citation

@article{thanh2026,
  title        = {{The use of big data analytics in performance management: the antecedents and role in enhancing performance measurement system effectiveness}},
  author       = {Thanh Phan & Kevin Baird},
  journal      = {Journal of Management Control},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1007/s00187-026-00414-2},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

The use of big data analytics in performance management: the antecedents and role in enhancing performance measurement system effectiveness

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.