Data Adoption Capability Perceptions of Ohio Accounting Firm Employees

Date of Award

Spring 2026

Document Type

Dissertation

Degree Name

Doctor of Business Administration (DBA)

Committee Chair

Crissie Jameson

Committee Member

Leo Sedlmeyer

Committee Member

Tiffany Depriter

Abstract

Small and medium-sized enterprises (SMEs) have a substantial impact on the U.S. economy, but they often struggle to survive beyond their first five years. As data-driven decision-making becomes essential, SMEs face challenges integrating Big Data Analytics (BDA) tools due to limited resources and internal capabilities. This qualitative case study used the Dynamic Capabilities Theory (DCT) to explore how employees at a small accounting firm in Ohio perceive their firm’s readiness to adopt and use BDA tools. The researcher interviewed twelve participants from various roles within the firm virtually. Thematic analysis of the transcripts revealed three main themes: organizational readiness and culture, technical capacity and infrastructure, and strategic integration and risk management. Participants acknowledged the growing importance of BDA, but also noted gaps in employee training, tool centralization, and internal communication. While access to tools and financial support was widely reported, proficiency and awareness varied. The study concludes that although the firm demonstrates strong financial and technical readiness, strategic employee engagement and targeted education are necessary for effective BDA integration. Findings underscore the importance of fostering a data-informed culture and investing in firm-wide digital literacy. The study contributes to the limited literature on BDA adoption in SMEs and offers actionable insights for practitioners and policymakers aiming to enhance analytics capabilities in small service-sector firms.

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