دور قدرات تحلیل البیانات الضخمة فى تحسین الأداء التشغیلى – دراسة میدانیة

محمد مصطفى خمیس
2020 المجلة العلمیة للدراسات المحاسبیة  
‫التشغيلى‬ ‫األداء‬ ‫تحسين‬ ‫فى‬ ‫الضخمة‬ ‫البيانات‬ ‫تحليل‬ ‫قدرات‬ ‫دور‬ -‫ميدانية‬ ‫دراسة‬ ‫د/‬ ‫جمعة‬ ‫مصطفى‬ ‫دمحم‬ ‫دمحم‬ ‫خميس‬ ‫الثاني‬ ‫العدد‬ 0202 032 ‫دٔس‬ ‫لذساد‬ ‫رؾهيم‬ ‫انؼخًخ‬ ‫انجيبَبد‬ ‫رؾغيٍ‬ ‫فٗ‬ ‫األ‬ ‫داء‬ ‫انزشغيهٗ‬ -‫ييذاَيخ‬ ‫دساعخ‬ ‫دمحم‬ ‫خًيظ‬ ‫عًؼخ‬ ‫يظطفٗ‬ ‫دمحم‬ ‫د.‬ ‫ٔانًشاعؼخ‬ ‫انًؾبعجخ‬ ‫يذسط‬ ‫ٔانًؾبعجخ‬ ‫نإلداسح‬ ‫األعكُذسيخ‬ ‫ألكبديًيخ‬ ‫انًظشٖ‬ ‫انًؼٓذ‬ ‫ان‬ ‫ًهخض:‬ ‫األ‬ ‫األ٘زّبَ‬ ‫دفغ‬ ‫ػٍٝ‬ ‫اٌمذسح‬ ‫ٌزطٛ٠ش‬ ‫اٌششوبد‬ ِٓ ‫اٌؼذ٠ذ‬ ‫اٌؼخّخ‬ ‫ثبٌج١بٔبد‬
more » ... خّخ‬ ‫ثبٌج١بٔبد‬ ‫خ١ش‬ ‫رؾٍ١ً‬ ‫لذساد‬ ‫رٍؼجٗ‬ ‫ٚثّب‬ ‫ٌٍّٕشؤح،‬ ‫اٌزشغ١ٍٝ‬ ‫األداء‬ ‫رؾغ١ٓ‬ ‫أعً‬ ِٓ ‫اٌج١بٔبد‬ ‫رؾٍ١ً‬ ‫اٌؼخّخ‬ ‫اٌج١بٔبد‬ Big Data Analysis Capabilities ( BDAC ) ‫فؼبي‬ ‫دٚس‬ ِٓ ‫أوضش‬ ‫ِؼٍِٛبد‬ ‫رٛف١ش‬ ‫فٝ‬ ‫دلخ‬ ‫ِٚالئّخ‬ ‫اوزشبف‬ ‫ػٍٝ‬ ‫لذسح‬ ‫أوضش‬ ‫إٌّشؤح‬ ‫٠غؼً‬ ‫ِّب‬ ، ‫ٌٍّؼٍِٛبد‬ ً ‫ل١ّب‬ ً ‫ِظذسا‬ ِٓ ‫رّضٍٗ‬ ‫ٚثّب‬ ‫اٌغذ٠ذح،‬ ‫اٌفشص‬ ِٓ ‫اٌؼذ٠ذ‬ ٌ ‫اٌؼٍّ١بد‬ ‫زؾغ١ٓ‬ ‫٠ٙذف‬ ‫ٌزا‬ ‫عذ٠ذح.‬ ‫ٚخذِبد‬ ‫ِٕزغبد‬ ‫ٚاثزىبس‬ ‫رطٛ٠ش‬ ‫دٚس٘ب‬ ِٓ ‫اٌزٝ‬ ‫اٌزغٛ٠م١خ‬ ‫ٚاألٔشطخ‬ ‫اٌؼخّخ‬ ‫اٌج١بٔبد‬ ‫رؾٍ١ً‬ ‫لذساد‬ ‫دٚس‬ ‫اخزجبس‬ ‫اٌٝ‬ ‫اٌجؾش‬ ( BDAC ) ‫األداء‬ ‫رؾغ١ٓ‬ ‫فٝ‬ ‫ٌٍّٕشؤح.‬ ‫اٌزشغ١ٍٝ‬ ِٓ ‫رىٛٔذ‬ ‫ػ١ٕخ‬ ‫آساء‬ ‫اعزطالع‬ ‫ثغشع‬ ‫ِ١ذأ١خ‬ ‫دساعخ‬ ‫ثؼًّ‬ ‫اٌجبؽش‬ ‫لبَ‬ 89 ِٓ ‫اٌزٕف١ز٠١ٓ‬ ‫اٌّذ٠ش٠ٓ‬ ٌ ‫ٚٔظُ‬ ‫اٌزشغ١ٍ١خ‬ ‫اإلداسح‬ ‫ِٚذ٠شٞ‬ ‫اٌّؼٍِٛبد،‬ ‫زىٌٕٛٛع١ب‬ ‫ِٕشآد‬ ‫فٝ‬ ‫اٌج١بٔبد،‬ ‫ِٚؾٍٍٝ‬ ‫اٌّؼٍِٛبد،‬ ‫االرظبالد‬ ‫ِظش‬ ‫ثغّٙٛس٠خ‬ ‫اٌؼبٍِخ‬ ‫األسثؼخ‬ ‫اٌظٕبػبد‬ ِٓ ‫غ١شٖ‬ ‫ػٓ‬ ‫ِخزٍف‬ ‫رغؼٍٗ‬ ‫ِ١ضح‬ ِٓ ٌٗ ‫ٌّب‬ ‫اٌمطبع‬ ‫٘زا‬ ‫اخز١بس‬ ‫رُ‬ ‫اٌؼشث١خ.‬ ‫ِٕشآد‬ ‫أْ‬ ‫ؽ١ش‬ ‫األخشٜ،‬ ‫االرظبالد‬ ‫ٌزجبدي‬ ‫اٌزؾز١خ‬ ‫اٌجٕ١خ‬ ‫ػٍٝ‬ ‫رغ١طش‬ ‫االرظبالد‬ ‫ف‬ ‫ٚثبٌزبٌٝ‬ ‫اٌخذِبد،‬ ِٓ ‫األٔٛاع‬ ‫ِخزٍف‬ ِٓ ‫ٌإلعزفبدح‬ ‫ػّالئٙب‬ ‫لجً‬ ِٓ ‫رغزخذَ‬ ‫اٌزٝ‬ ‫بْ‬ ‫ٚو١ف‬ ‫ػّالئُٙ،‬ ‫رزجغ‬ ِٓ ‫رّىُٕٙ‬ ‫اٌزٝ‬ ‫اٌظٕبػبد‬ ِٓ ‫غ١ش٘ب‬ ِٓ ‫أوضش‬ ‫ث١بٔبد‬ ‫ٌذ٠ٙب‬ ِٓ ‫ِىٛٔخ‬ ‫اعزمظبء‬ ‫لبئّخ‬ ‫خالي‬ ِٓ ‫ٚرٌه‬ ‫خذِبرٙب،‬ ‫ِغ‬ ‫٠زفبػٍْٛ‬ 54 ‫ِمغّخ‬ ‫ػجبسح‬ ‫فٝ‬ ‫اٌّزّضً‬ ‫اٌّغزمً‬ ‫اٌّزغ١ش‬ ‫رم١ظ‬ ‫ِؾبٚس‬ ‫صالصخ‬ ِٓ ‫ف١ٙب‬ ‫األٚي‬ ‫اٌمغُ‬ ‫٠زىْٛ‬ ‫لغّ١ٓ.‬ ‫اٌٝ‬ ‫لذساد‬ ‫رؾٍ١ً‬ ‫اٌؼخّخ‬ ‫اٌج١بٔبد‬ ( BDAC ) ‫اٌزٜ‬ ‫اداسح‬ ‫لذسح‬ ُ٘ ‫أثؼبد‬ ‫صالصخ‬ ِٓ ‫٠زىْٛ‬ ‫رؾٍ١ً‬ ‫ٚلذسح‬ ‫اٌؼخّخ،‬ ‫اٌج١بٔبد‬ ‫ٌزؾٍ١ً‬ ‫اٌزىٌٕٛٛع١خ‬ ‫ٚاٌمذساد‬ ‫اٌؼخّخ،‬ ‫اٌج١بٔبد‬ ‫التشغيلى‬ ‫األداء‬ ‫تحسين‬ ‫فى‬ ‫الضخمة‬ ‫البيانات‬ ‫تحليل‬ ‫قدرات‬ ‫دور‬ -‫ميدانية‬ ‫دراسة‬ ‫د/‬ ‫جمعة‬ ‫مصطفى‬ ‫دمحم‬ ‫دمحم‬ ‫خميس‬ ‫الثاني‬ ‫العدد‬ 0202 034 ‫التشغيلى‬ ‫األداء‬ ‫تحسين‬ ‫فى‬ ‫الضخمة‬ ‫البيانات‬ ‫تحليل‬ ‫قدرات‬ ‫دور‬ -‫ميدانية‬ ‫دراسة‬ ‫د/‬ ‫جمعة‬ ‫مصطفى‬ ‫دمحم‬ ‫دمحم‬ ‫خميس‬ ‫الثاني‬ ‫العدد‬ 0202 030 aims to test the role of the big data analysis capabilities (BDAC) in improving the Firm operating performance. The researcher has conducted a field study for the purpose of polling opinions of a sample consisting of 98 executives in the senior management of information technology, managers of operational management and information systems, and data analysts in the four telecommunications facilities operating in Egypt. This sector was chosen because of its advantage that makes it different from other industries, as telecommunications establishments control the communication exchange infrastructure that is used by its customers to benefit from various types of services, and therefore has more data than other industries that enable them to Track their customers, and how they interact with their services, through a survey list of 45 words divided into two parts. The first section consists of three axes that measure the independent variable represented in the Big Data Analytics Capabilities BDAC and consists of three dimensions: big data analysis management capability, big data analysis technological capabilities, and the big data analysis capability, while the second section represents the survey list Statements that represent operational performance and are the variable of the study. The researcher tested the field study hypothesis to make sure whether there is a positive impact of the Big Data Analytics Capabilities on the operational performance or not, and the ‫التشغيلى‬ ‫األداء‬ ‫تحسين‬ ‫فى‬ ‫الضخمة‬ ‫البيانات‬ ‫تحليل‬ ‫قدرات‬ ‫دور‬ -‫ميدانية‬ ‫دراسة‬ ‫د/‬ ‫جمعة‬ ‫مصطفى‬ ‫دمحم‬ ‫دمحم‬ ‫خميس‬ ‫الثاني‬ ‫العدد‬ 0202 033 results of the field study concluded that there is a strong positive relationship between the (BDAC) and the operational performance, and that there is an effect Statistically significant for (BDAC) on firm operating performance. Therefore, this research attempts to highlight on the phenomenon of big data in general, and the (BDAC) in particular from an accounting perspective, because of their great importance in recent times in various fields and sectors. -Big Data Analytics Capabilities -Big Data
doi:10.21608/sjar.2020.119397 fatcat:jealegtrgzd37mrt4azmn4egri