Mestrado em Ciências Contábeis (FACE)

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Navegando Mestrado em Ciências Contábeis (FACE) por Assunto "Big Data"

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    O impacto do Big Data na performance das firmas de capital aberto no Brasil
    (Universidade Federal de Goiás, 2023-07-04) Mello, Ivan Ribeiro; Cruz, Alethéia Ferreira da; http://lattes.cnpq.br/4696821747588199; Cruz, Alethéia Ferreira da; Albuquerque, Pedro Henrique Melo; Cunha, Moisés Ferreira da
    There is a common belief that companies should actively engage in Big Data strategies to remain competitive. However, companies' ongoing concern is related to estimating the value of gains and expenses involved in acquiring or developing these solutions. In this context, this study seeks to answer the following research question: What is the impact of using Big Data on the performance of publicly traded companies in Brazil? Therefore, its objective is to measure the impact of using Big Data on the performance of publicly traded companies in Brazil from 2010 to 2022. Thus, this research replicates the model of Cappa et al. (2020) in the Brazilian context, using mobile application data made available by companies on the Google Play Store as an objective proxy for the available Big Data for each of them; with the Resource-Based View (RBV) as the fundamental theoretical framework. Data was collected from three different sources: Refinitiv Eikon©, the Brazilian Securities and Exchange Commission (CVM), and the Google Play Store, using Robotic Process Automation (RPA) through the PyAutoGUI library in Python. The results show that the impact of Big Data in 2022 is less significant than observed in previous research, and that from 2010 to 2022, the increasing adoption of the strategy by various firms in almost all evaluated sectors indicates that the application of Big Data seems to have generated positional and unsustainable competitive advantage. In this sense, the main contributions of this study are related to demystifying Big Data as a concept that still represents a cutting-edge innovation. The findings suggest that investing in Big Data still makes sense, but without the belief that it is something capable of solving any problems simply because it is a technology investment.