Turning Data into Value: A Conceptual Model of BDAC across Operations, Marketing, and Finance

Big data analytics (BDA) is increasingly regarded as a strategic tool for enhancing firm performance, though its impact varies across organizations. Evidence suggests that value arises not just from data or technology individually, but from developing a big data analytics capability (BDAC) that integrates data assets, technological infrastructure, analytical expertise, governance frameworks, and an analytics-driven culture into decision-making processes. Drawing on the resource-based view and dynamic capabilities theory, this paper presents a conceptual model illustrating how BDAC enhances operational outcomes—such as efficiency, quality, and flexibility—and marketing outcomes—such as customer acquisition, retention, and value. These improvements, in turn, lead to better financial results, including profitability, growth, and returns. The primary contribution is the perspective that operational and marketing performance act as complementary mediators through which BDAC creates financial value, rather than as isolated outcomes. The model also examines how strategic alignment, governance maturity, and environmental dynamism influence these relationships. Practically, the framework guides managers in leveraging BDA to optimize operations and marketing strategies, informing investment decisions, resource allocation, and organizational practices to achieve measurable financial benefits.