Date of Conferral

11-13-2024

Degree

Doctor of Business Administration (D.B.A.)

School

Business Administration

Advisor

Roger Mayer

Abstract

Data analytics has increasingly become vital in maintaining competitive advantage in the contemporary business environment. Small and medium enterprises (SMEs) have been among the top beneficiaries of data-driven decision-making processes; however, management accountant leaders often do not effectively use data analytics strategies for decision-making purposes to maintain a competitive advantage. Grounded in the diffusion of innovation theory and the technology acceptance model, the purpose of this qualitative pragmatic inquiry study was to explore data analytics strategies that SME management accountant leaders in Virginia use for decision-making purposes to maintain a competitive advantage. The participants were 12 SME management accountants and business leaders with data analytics experience. Data were collected through a review of publicly available documents and semistructured interviews. Thematic analysis resulted in the identification of five key themes: data analytics strategies, data analytics processes, types of data analytics, challenges, and approaches to overcoming these challenges. A key recommendation that emerged from the study is for SME managers to implement data analytics programs, training, and development. The implications for positive social change include the potential for management accountant leaders to improve their financial transparency, which is crucial in boosting investor confidence, stimulating capital investment, fostering local tax base growth, and promoting job creation.

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