أثر التكامل بين المحاسب الإدارى و عالم البيانات على ترشيد القرار الإداري : دراسة ميدانية

Abstract EN

The aim of the research is to identify what is the big data and the returns that can be achieved to the organizations by invest properly, and address the big data revolution in business, data scientists and their role in dealing with big data, the integration of the experience of the managerial accountant and the data scientists and the impact of rationalizing the administrative decision.

Three hypotheses were dev-eloped.

The first hypothesis dealt with the relationship between the composition of a working group from all disciplines of the orga-nization to benefit from the big data and rationalize the administrative decision.

The second hypothesis dealt with the relationship between the use of a data scientists as the leader of a team that combines all disciplines to benefit from big data and rationalize the administrative decision.

In addition, The third hypothesis dealt with the relation between the integration between the managerial accountant and the data scientist to benefit from the big data and rationalize the adm-inistrative decision In the field study conducted by the researcher, he concluded that all the approaches to the study to benefit from the big data represented by the research hypotheses all help in ratio-nalizing the administrative decision.

When comparing the three approaches to determine the priority of each, the researcher found that the first entrance is better than the two inputs And the third approach is better than the second.

The researcher attributed this to the amount of Compatibility that can occur between the members of the team that combines all the disciplines of the organization and the compatibility that can occur between the managerial accountant and the data sci-entist.