Volume 19 Issue 2, August 2024

 

ARTICLE INFO
Article History:
Received: 22 April 2024
Accepted: 23 July 2024
Published: 01 August 2024

ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL. VOL. 19 ISSUE 2

Application of Technology- Organization- Environment (TOE) Framework on Big Data Analytics Deployment in Manufacturing and Service Industry

Sharina Tajul Urus1♣, Fahzilah Rahmat2, Intan Waheedah Othman1, Sharifah Nazatul Faiza Syed Mustapha Nazri1, Zarinah Abdul Rasit1

1Faculty of Accountancy, University Teknologi MARA, Kampus Puncak Alam, Selangor, Malaysia
2Malaysian Sheet Glass Sdn Bhd, Bandar Baru Sungai Buloh, Sungai Buloh, Selangor, Malaysia


 

ABSTRACT

The rising demand for Big Data Analytics (BDA) is essential for maintaining market competitiveness, providing valuable insights and opportunities for smarter business decisions and efficient operations. While big data offers several benefits, organisations in Malaysia are still in the infancy stages of adopting the technology. This study aims to examine the determinant factors of Technology-Organization-Environment (TOE) in relation to the Big Data Analytics deployment by Malaysian organizations. Based on the TOE Framework, a survey questionnaire was distributed via email and google form to the existing companies in the manufacturing and service industries in Klang Valley. A total number of 116 respondents were received. The study revealed that the deployment of BDA in Malaysia's manufacturing and service sectors is influenced by seven determinant factors (relative benefit, compatibility, organisational resources, top management support, competition intensity, regulatory support, and external support), while technology complexity and organisation size are not significant. Finding from the study provides a comprehensive analysis of factors influencing BDA technology adoption, utilizing the TOE as the comprehensive model to assist practitioners in making informed decisions. The study extends the utilisation of TOE framework from the wider dimension that emphasis the technology aspect such as technology readiness, the usefulness of the technology, the complexity and technology compatibility within the organisation. From the practical perspective, this study provides an avenue for practitioners to learn the fundamentals of BDA adoption in various industries resulted in time and cost saving prior to effective decision making. The finding also highlights the government's crucial role in facilitating businesses' implementation of BDA, offering suggestions on incentives, precise standards, and lenient rules. Effective consideration of these suggestions from this study would enable to improve legislative and administrative processes for the manufacturing and service sectors, thereby expediting and expanding BDA implementation.

Keywords: Big Data, Data Analytics, Technology-Organization-Environment (TOE) Framework, Manufacturing and Service Industry, Malaysia.

Corresponding Author: Sharina Tajul Urus; Faculty of Accountancy, University Teknologi MARA, Kampus Puncak Alam, Selangor, Malaysia; Email: This email address is being protected from spambots. You need JavaScript enabled to view it.