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2 articles for “Data Analytics Maturity”
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Artificial Intelligence Adoption and Performanceefficiency in Accounting Systems of Emergingeconomies: an Analytics Maturity Perspective
Abstract: This study examines the association between Artificial Intelligence (AI) adoption and performance efficiency in accounting systems of emerging economies, with analytics maturity as a mediating variable. The study uses the Technology Acceptance Model (TAM) and Resource-Based View (RBV) as supporting lenses. Analytics maturity is operationalized using a composite measurement index (Data Analytics Maturity Indicators – DAMI). A cross-sectional descriptive and explanatory survey design was adopted. Primary data were collected from …
Published in NOLEGEIN Journal of Business Ethics, Ethos & CSR · Vol. 9, Issue 2, 2026 · pp. 6–12 Read article
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When Technology Maturity Matters: a Moderated Regression Study of Forensic Analytics and Fraud Detection
Abstract: Purpose: Data‐driven forensic analytics (DDFA) is widely promoted as a key tool for fraud detection, yet organisations report mixed results. This study investigates whether the effectiveness of DDFA depends on the organisation’s technological maturity – defined asthe sophistication of IT infrastructure, data governance, and analytical skills. Design/Methodology/Approach: A two‐wave longitudinal survey was conducted with 210 finance and audit professionals in a large emerging economy; 178 completed both waves (retention 84.8%). …
Published in NOLEGEIN Journal of Corporate & Business Laws · Vol. 9, Issue 2, 2026 · pp. 1–11 Read article