THE INTEGRATION BETWEEN BIG DATA, CLOUD ACCOUNTING, AND THEIR IMPACT ON REDUCING THE OPERATING COSTS OF FIBRE-TO-THE-HOME INTERNET SERVICES

Abstract

This research investigates the influence of incorporating Big Data (BD) and Cloud Accounting (CA) on the Reduction of Operating Costs (ROCs) associated with Fibre-To-The-Home (FTTH) internet services provided by the General Company for Telecommunications and Informatics. Adopting a descriptive-analytical methodology, the study collected data via a structured questionnaire administered to a purposive sample of 116 individuals, comprising academics, domain experts, and employees of the company. A range of statistical tools was applied, including descriptive statistics, correlation analysis, simple and multiple linear regression, along with mediation analysis utilising the Bootstrap method. The results affirm the statistically significant and positive impact of BD on ROCs (β = 0.852, p < 0.001), and in the same vein, the adoption of CA is positively influenced by BD (β = 0.768, p < 0.001). Furthermore, CA was confirmed to positively impact the adoption of ROCs (β = 0.449). The mediation analysis further established that CA acts as the partial mediator in the BD-ROCs relationship (a × b = 0.343, CI: 0.210–0.491). The above results highlight the strategic value in adopting BD together with CA in order to boost operational efficiency and cost-effectiveness. The results reaffirm the pivotal value in boosting organisational performance through digital transformation and the provision of data-driven insights for more sound financial and administrative decision-making.