The Influence of Business Analytics on Modern Management Accounting Informatization Decision under the Background of Big Data: Evidence from Vietnam

The transformative influence of Big Data across diverse societal spheres is now unequivocal, with its pervasive impact extending to the domain of management accounting. Consequently, the strategic imperative for enterprises lies in the seamless integration of Big Data methodologies into their management accounting frameworks to cultivate enhanced business performance and a sustainable competitive advantage. This research endeavors to optimize the deployment of Big Data applications within the organizational context, to rigorously refine business analytics through the sophisticated application of management accounting tools, and, ultimately, to augment the efficacy of strategic business decision-making. The findings of this investigation reveal a salient positive correlation between Big Data and Management Accounting Information Systems (MAIS) in facilitating the generation of more robust and insightful analyses, thereby enabling superior evaluations of business profitability. A quantitative research paradigm, employing an online survey instrument incorporating Likert-scale items, was utilized to procure data from a sample cohort of 81 participants. Rigorous statistical analyses were subsequently conducted utilizing SPSS software. The reliability and internal consistency of the measurement instrument were meticulously assessed, with any requisite modifications duly documented, through the application of Cronbach's Alpha, EFA, and One-Sample t-tests. This research, conducted in Vietnam during the 2025 fiscal year, seeks to advance the effective stewardship of accounting information through the judicious and strategic adoption of Big Data, ultimately maximizing corporate performance within the dynamic contemporary market.