IMPACT OF BIG DATA ANALYTICS ON MANAGEMENT ACCOUNTING. CASE STUDY OF ZB FINANCIAL HOLDINGS, GWERU

The research focused on whether the use of big data analytics has an impact on the management accounting of ZB Financial Holdings, Gweru. The study suggests that utilizing big data analytics tools can enhance decisionmaking, improve performance evaluation and provide insights for strategic planning. A descriptive research method was employed to gather evidence from the organization through surveys and interviews. The results showed that big data analytics has improved decision-making, cost efficiency and risk management at ZB Financial Holdings, Gweru, but there is still room for enhancement in terms of data privacy and security measures for big data analytics systems and the need for employees to possess knowledge and proficiency in utilizing big data analytics systems. Recommendations were provided based on the research findings, including implementing training programs, collaborating with experts, fostering a culture of continuous learning and investing in resources and infrastructure.