SACM - United Kingdom

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    Exploring the implementation and development of big data analytics in the accounting profession: an institutional analysis of the Big 4, the professional body and accounting education in Saudi Arabia
    (University of Glasgow, 2025) Althumairi, Hind; Joyce , Yvonne; Flanagan , Christopher
    The use of Big Data Analytics (BDA) has been growing in the business and accounting environments over the last two decades. Accounting professionals' roles and workplace competencies have had to respond to this growth in data analytics (DA) technologies, presenting accounting educators, professional bodies, and firms with challenges around the provision of DA training and education. This thesis examines how the evolution of BDA within the accounting profession is shaping the role and skills of the individual professional accountant and the role of accounting education in developing BDA skills and competencies. In particular, this study contributes to our limited understanding of the ‘actual’ use and implementations of BDA in practice and the extent to which BDA has shaped and influenced the transformation of working practices, skills, and competencies, with a specific focus on the context of Saudi Arabia. This study employs a qualitative research approach to capture the perceived importance of BDA for different stakeholder groups. Data were collected through document analysis and in-depth semi-structured interviews with accounting professionals working in the Big 4 professional service firms (PSFs), data analysts, academics, the Saudi Arabian professional accounting body (SOCPA) and regulators. This thesis draws on a theoretical framework informed by institutional theory to understand what is shaping the adoption of BDA and their impact on organisations’ and individuals’ decision-making and working practices.
    73 0
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    Integrating Digital Technologies with Customer Relationship Management (CRM) to Enhance Customer Satisfaction and Loyalty in Luxury Hotels
    (Manchester metropolitan university, 2024) Assiri, Tarek; Cosser, Gillian
    This study investigates the integration of digital technologies—namely Artificial Intelligence (AI), Internet of Things (IoT), and Big Data analytics—into Customer Relationship Management (CRM) systems in luxury hotels. The research evaluates the impact of these technologies on customer satisfaction and loyalty through a quantitative approach, utilizing data from surveys conducted with hotel front-office employees. Findings reveal a varied adoption of digital tools, with IoT significantly enhancing operational efficiency, Big Data analytics improving customer retention strategies, and AI demonstrating underutilization due to staff training challenges. The study underscores the importance of aligning technology adoption with employee proficiency and guest expectations to optimize CRM effectiveness. Strategic recommendations include enhanced staff training programs, expansion of IoT applications, and leveraging Big Data for predictive analytics to strengthen customer relationships in the luxury hospitality sector. Limitations, such as the focus on luxury hotels and the exclusion of guest perspectives, highlight areas for future research
    15 0
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    Integrating Industry 4.0 in Project Management: A Systematic Literature Review
    (De MontFort University, 2024-09-20) almehaize, Ghannam nasser; Oyinlola, Adewale
    This thesis investigates Industry 4.0 technologies with the aim of integrating them into project management methodologies to improve efficiency, decision-making, and overall project success. The study investigates the existing studies on the influence of these technologies on project management processes and evaluates the present status of their integration across a variety of sectors. This is accomplished via a comprehensive examination of the available literature and studies. Industry 4.0 technologies have the potential to revolutionise project management by enabling the sharing and analysis of real-time data, according to the results. In addition, they present challenges regarding organisational culture, communication, and skill limitations. This thesis shows that project managers need technical understanding, leadership, and flexibility. This thesis ultimately emphasises the potential of Industry 4.0 technologies to enhance project performance, while also emphasising the need for organisations to modify their project management frameworks in order to prosper in a digital environment that is swiftly evolving. In order to enable organisations to fully realise the promise of these technologies for successful and sustainable development, the study's conclusion calls for further research to develop frameworks that facilitate the effective integration of these technologies.
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