DATA ANALYTICS IN INFORMATION SHARING AND RESOURCE DEPENDENCY: ENHANCING ACCOUNTING SYSTEMS

Türkçe

In the context of advances in blockchain technologies, a growing number of organizations are prioritizing the strategic use of data analytics to achieve sustainable performance. The conversion of big data into a digital format, coupled with its cross-departmental sharing for a comprehensive assessment of market dynamics, has precipitated a heightened interdependence among departments. Therefore, necessitating a greater reliance on the information generated by accounting systems. This study reveals the interplay among the use of data analytics, digital information sharing, and the effectiveness of accounting systems, in the context of knowledge sharing theory, and resource dependency theory. The results indicate that the use of data analytics improves accounting system effectiveness by reinforcing digital information sharing and fostering interdepartmental interdependence.