This study examines the associations between two organisational-level human resource-related factors, top management support and employee empowerment, and the use of big data analytics (BDA) in performance management. In addition, we examine the association between the use of BDA in performance management and the effectiveness of performance measurement systems (PMSs). Data were collected using an online survey questionnaire completed by 273 middle-level managers in Australian business organisations across various industries. The results reveal that both top management support and employee empowerment are positively associated with the use of BDA in performance management, and in turn, the use of BDA in performance management is positively associated with both dimensions of PMS effectiveness, i.e. performance-related outcomes and staff-related outcomes. The study contributes to the limited empirical evidence on the antecedents and outcomes of BDA utilisation in management accounting, specifically in the context of performance management. The findings highlight the importance of using BDA in performance management and the antecedent roles of top management support and employee empowerment in facilitating its greater use.
Phan et al. (2026) studied this question.