International Journal of Accounting Information Systems ( IF 4.1 ) Pub Date : 2022-09-13 , DOI: 10.1016/j.accinf.2022.100575 Guido L. Geerts , Daniel E. O'Leary
This paper examines the “V-Matrix” and provides a wave theory life cycle model of organizations’ adoption of big data. The V-Matrix is based on the big data five “V’s”: Volume, Velocity, Variety, Veracity, and Value and captures and enumerates the different potential states that an organization can go through as part of its adoption and evolution towards big data. We extend the V-Matrix to a state space approach in order to provide a characterization of the adoption of big data technologies in an organization. We develop and use a wave theory of implementation to accommodate a firm’s movement through the V-Matrix. Accordingly, the V-Matrix provides a life cycle model of organizational use of the different aspects of big data. In addition, the model can help organizations’ plan for decision-making use of big data as they anticipate movement from one state to another, as they add big data capabilities. As part of this analysis, the paper examines some of the issues that occur in the different states, including synergies and other issues associated with co-occurrence of different V’s with each other. Finally, this paper integrates the V-Matrix with other data analytic life cycles and examines some of the implications of those models.
中文翻译:
V-Matrix:大数据价值创造的波动理论
本文考察了“V-Matrix”,并提供了组织采用大数据的波动理论生命周期模型。V-Matrix 基于大数据的五个“V”:数量、速度、多样性、准确性和价值,捕获并列举了组织在采用和向大数据演进过程中可以经历的不同潜在状态。我们将 V-Matrix 扩展到状态空间方法,以提供组织中采用大数据技术的特征。我们开发并使用实施的波动理论来适应公司通过 V 矩阵的运动。因此,V-Matrix 提供了组织使用大数据不同方面的生命周期模型。此外,该模型可以帮助组织规划使用大数据的决策,因为他们预计从一个州到另一个州的移动,因为他们增加了大数据功能。作为该分析的一部分,本文研究了在不同州发生的一些问题,包括协同效应和与不同 V 相互同时出现相关的其他问题。最后,本文将 V-Matrix 与其他数据分析生命周期相结合,并检验了这些模型的一些含义。