Research on Big Data analytics capability and sustainable firm performance development

Many companies have developed big data analytics capability (BDAC) to enhance sustainable firm performance because of its recent popularity in big data. The big data has become important resource after people, money, things, and enterprises with data resources, which means that they can seize market opportunities. The implementation of enterprise finance sharing has gradually covered the entire production and operation process from the financial domain. However, few studies have examined the impact of big data capabilities on firm performance based on financial sharing, despite the abundance of existing research on big data capabilities. Therefore, this research examines this hypothesis by collecting necessary information through questionnaires and subsequently testing the relevant hypotheses through path analysis and the mediating effects of structural equation modelling. PLS-SEM proved that the three hypotheses of this study had a positive impact. This study investigated these findings from the perspective of theoretical and managerial significance.