Short answer

Designers and strategists should consider the integrated role of data management, accounting frameworks, and human capital development when designing initiatives aimed at achieving organizational sustainability.

Field: Sustainability
Source: International Journal of Economics and Management (2023)
Method: Quantitative research using Structural Equation Modeling (SEM) and multi-group SEM analysis.
Sample: 612 participants
Evidence: Strong effect

Integrating big data management capabilities and reflective accounting practices, enhanced by innovation human resource management, is a key pathway for organizations to achieve sustainability goals. This sustainability research insight is drawn from a 2023 study published in International Journal of Economics and Management. Using Quantitative research using structural equation modeling (sem) and multi-group sem analysis. with 612 participants, researchers explored how this design variable affects real-world outcomes. The key design takeaway: Designers and strategists should consider the integrated role of data management, accounting frameworks, and human capital development when designing initiatives aimed at achieving organizational sustainability.

Study

SustainabilityRecentStrong effect

Digital Transformation and Big Data Drive Sustainability Through Reflective Accounting

Integrating big data management capabilities and reflective accounting practices, enhanced by innovation human resource management, is a key pathway for organizations to achieve sustainability goals.

International Journal of Economics and Management · 2023

Key Findings

01BDMC positively influences GBAP.
02GBAP positively influences sustainability.
03GBAP mediates the relationship between BDMC and sustainability.
04IHRM moderates the effect of BDMC on GBAP and the effect of GBAP on sustainability.

Application

Design takeaway

How to apply

Organizations can assess their current BDMC and GBAP, and evaluate their IHRM strategies to identify areas for improvement in their sustainability journey.

Project actions

01Clearly define 'sustainability' within the scope of your design project.
02Consider how data collection and analysis can inform design decisions for environmental or social impact.
03Explore how accounting or cost-benefit analyses can be integrated into the design process to measure sustainability.

Method & Evidence

AimTo investigate how policy initiatives, big data management capabilities (BDMC), and Global Brain Reflective Management Accounting Practices (GBAP) contribute to achieving sustainability, and to explore the moderating role of innovation human resource management (IHRM) in these relationships.

MethodQuantitative research using Structural Equation Modeling (SEM) and multi-group SEM analysis.

ProcedureA structured questionnaire was administered to collect data on BDMC, GBAP, IHRM, and sustainability. SEM was used to test the direct and indirect relationships between these variables, while multi-group SEM analyzed the moderating effects of IHRM.

Sample612 participants

ContextOrganizational management and policy-making, particularly within small and medium enterprises undergoing digital transformation.

Variables

IV["Big Data Management Capabilities (BDMC)","Global Brain Reflective Management Accounting Practices (GBAP)"]

DV["Sustainability"]

CV["Innovation Human Resource Management (IHRM) (as a moderator)"]

Strengths & Limitations

Strengths

+Utilizes robust statistical methods (SEM) for complex relationship testing.
+Investigates a novel mediation and moderation model in the context of sustainability and digital transformation.

Limitations

The sample might not represent all types of businesses. The study focuses on specific digital and accounting tools, not all possible solutions for sustainability.

Reliability & validity

The use of SEM and multi-group SEM provides a strong framework for testing the proposed relationships, enhancing the construct validity. Reliability would depend on the quality of the questionnaire and the consistency of responses.

Think critically

How might the 'reflective accounting practices' be adapted or translated into design processes that are not purely financial, but also consider ecological or social 'reflection'?

Design Principles

"Leverage data-driven insights and reflective practices, supported by human capital, to achieve sustainable outcomes."

This research highlights how leveraging digital transformation, specifically big data, can be strategically guided by advanced accounting practices to foster sustainable operations. It provides a framework for organizations to understand the interplay between technology, management, and environmental responsibility.

What This Means for Your Design

Using big data and smart accounting helps companies be more sustainable, especially if they also focus on innovation in their staff.

How to use in your project

1.Reference this study when discussing the role of data analytics or management accounting in achieving sustainable design outcomes.
2.Use the findings to justify the importance of integrating digital capabilities into a design project focused on sustainability.

Add to My Project

Quick Cite

Paragraph starter

This research demonstrates that the integration of big data management capabilities (BDMC) and Global Brain Reflective Management Accounting Practices (GBAP) significantly contributes to achieving sustainability. Furthermore, the study highlights that innovation human resource management (IHRM) acts as a crucial moderator, enhancing the positive effects of BDMC and GBAP on sustainability, suggesting that a holistic approach combining technological, managerial, and human capital strategies is essential for effective sustainability implementation in organizational design.

Source

International Journal of Economics and Management

Acquiring Sustainability in The Prospect of Digital Transformation Through Global Brain-Reflective Accounting Practices Application

journal · 2023

View source

Questions About This Research

What does the research say about digital transformation and big data drive sustainability through reflective accounting?: Designers and strategists should consider the integrated role of data management, accounting frameworks, and human capital development when designing initiatives aimed at achieving organizational sustainability. Evidence: International Journal of Economics and Management (2023).
Why does "Digital Transformation and Big Data Drive Sustainability Through Reflective Accounting" matter for design?: This research highlights how leveraging digital transformation, specifically big data, can be strategically guided by advanced accounting practices to foster sustainable operations. It provides a framework for organizations to understand the interplay between technology, management, and environmental responsibility.
How can designers apply this research?: Designers and strategists should consider the integrated role of data management, accounting frameworks, and human capital development when designing initiatives aimed at achieving organizational sustainability.
What were the main findings?: BDMC positively influences GBAP.. GBAP positively influences sustainability.. GBAP mediates the relationship between BDMC and sustainability.. IHRM moderates the effect of BDMC on GBAP and the effect of GBAP on sustainability.
What research method was used?: Quantitative research using Structural Equation Modeling (SEM) and multi-group SEM analysis. with 612 participants.
How strong is the evidence?: Evidence strength is rated Strong effect, based on a 2023 journal from International Journal of Economics and Management.
What should I do differently in my next project?: Organizations can assess their current BDMC and GBAP, and evaluate their IHRM strategies to identify areas for improvement in their sustainability journey.
What are the limitations?: The study used a convenient and snowball sample, which may limit generalizability. The focus is on specific accounting practices and may not encompass all aspects of sustainability.