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Data Sources for Predictive Analytics and Decision Making: A Management Perspective

In: Handbook of Big Data and Analytics in Accounting and Auditing

Author

Listed:
  • Dennis Fehrenbacher

    (St. Gallen University)

  • Alessandro Ghio

    (University of Laval)

Abstract

This chapter discusses aspects of data sources for budgeting and forecasting. It provides empirical evidence on the preference for data sources for a sample of experienced managers in the context of sales predictions. The authors show that managers still have strong preferences for traditional accounting data sources relative to non-traditional data sources. These preferences change between levels of education. Furthermore, the credibility (and not their use) of social media positively influences the preference for non-traditional data sources. These findings indicate that non-traditional data sources appear to coexist and become complementary to traditional accounting sources and do not substitute them.

Suggested Citation

  • Dennis Fehrenbacher & Alessandro Ghio, 2023. "Data Sources for Predictive Analytics and Decision Making: A Management Perspective," Springer Books, in: Tarek Rana & Jan Svanberg & Peter Öhman & Alan Lowe (ed.), Handbook of Big Data and Analytics in Accounting and Auditing, chapter 0, pages 209-234, Springer.
    • Handle: RePEc:spr:sprchp:978-981-19-4460-4_10
    DOI: 10.1007/978-981-19-4460-4_10
    as

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