Purpose

This study aims to investigate and explore the impact of big data analytics (BDA) as a mechanism that could develop the ability to measure customers’ performance. To accomplish the research aim, the theoretical discussion was developed through the combination of the diffusion of innovation theory with the technology acceptance model (TAM) that is less developed for the research field of this study.

Design/methodology/approach

Empirical data was obtained using Web-based quasi-experiments with 104 Egyptian accounting professionals. Further, the Wilcoxon signed-rank test and the chi-square goodness-of-fit test were used to analyze data.

Findings

The empirical results indicate that measuring customers’ performance based on BDA increase the organizations’ ability to analyze the customers’ unstructured data, decrease the cost of customers’ unstructured data analysis, increase the ability to handle the customers’ problems quickly, minimize the time spent to analyze the customers’ data and obtaining the customers’ performance reports and control managers’ bias when they measure customer satisfaction. The study findings supported the accounting professionals’ acceptance of BDA through the TAM elements: the intention to use (R), perceived usefulness (U) and the perceived ease of use (E).

Research limitations/implications

This study has several limitations that could be addressed in future research. First, this study focuses on customers’ performance measurement (CPM) only and ignores other performance measurements such as employees’ performance measurement and financial performance measurement. Future research can examine these areas. Second, this study conducts a Web-based experiment with Master of Business Administration students as a study’s participants, researchers could conduct a laboratory experiment and report if there are differences. Third, owing to the novelty of the topic, there was a lack of theoretical evidence in developing the study’s hypotheses.

Practical implications

This study succeeds to provide the much-needed empirical evidence for BDA positive impact in improving CPM efficiency through the proposed framework (i.e. CPM and BDA framework). Furthermore, this study contributes to the improvement of the performance measurement process, thus, the decision-making process with meaningful and proper insights through the capability of collecting and analyzing the customers’ unstructured data. On a practical level, the company could eventually use this study’s results and the new insights to make better decisions and develop its policies.

Originality/value

This study holds significance as it provides the much-needed empirical evidence for BDA positive impact in improving CPM efficiency. The study findings will contribute to the enhancement of the performance measurement process through the ability of gathering and analyzing the customers’ unstructured data.

中文翻译：

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使用大数据分析对客户绩效测量的影响的实验研究

目的

本研究旨在调查和探索大数据分析 (BDA) 作为一种可以培养衡量客户绩效的能力的机制的影响。为了完成研究目的，理论讨论是通过将创新理论的扩散与本研究的研究领域欠发达的技术接受模型（TAM）相结合而发展起来的。

设计/方法/方法

经验数据是通过对 104 名埃及会计专业人员进行的基于网络的准实验获得的。此外，Wilcoxon 符号秩检验和卡方拟合优度检验用于分析数据。

发现

实证结果表明，基于 BDA 衡量客户绩效提高了组织分析客户非结构化数据的能力，降低了客户非结构化数据分析的成本，提高了快速处理客户问题的能力，最大限度地减少了花费的时间。分析客户数据，获取客户绩效报告，控制管理者在衡量客户满意度时的偏见。研究结果支持会计专业人员通过 TAM 要素接受 BDA：使用意图（R）、感知有用性（U）和感知易用性（E）。

研究限制/影响

这项研究有几个局限性，可以在未来的研究中解决。首先，本研究仅关注客户绩效测量（CPM），而忽略了其他绩效测量，如员工绩效测量和财务绩效测量。未来的研究可以检查这些领域。其次，本研究以工商管理硕士学生作为研究参与者进行了基于网络的实验，研究人员可以进行实验室实验并报告是否存在差异。第三，由于该主题的新颖性，在发展该研究的假设方面缺乏理论证据。

实际影响

本研究成功地提供了急需的经验证据，证明 BDA 通过提议的框架（即 CPM 和 BDA 框架）对提高 CPM 效率产生积极影响。此外，本研究通过收集和分析客户的非结构化数据的能力，有助于改进绩效测量过程，从而使决策过程具有有意义和适当的洞察力。在实践层面，该公司最终可以利用这项研究的结果和新见解来做出更好的决策并制定其政策。

原创性/价值

这项研究具有重要意义，因为它为 BDA 在提高 CPM 效率方面的积极影响提供了急需的经验证据。研究结果将有助于通过收集和分析客户的非结构化数据的能力来增强绩效测量过程。