Abstract

In a data-driven market, Big Data Analytics (BDA) has become a powerful strategy for improving decision-making and increasing business performance. This study aims to explore the technological, organizational and external environmental factors and individual perceptions that influence the adoption of BDA by Large Taxpayers in Albania. The adoption of BDA implies the process of integrating advanced analytical techniques and is analyzed through the following models: Technology-Organization-Environment (TOE) and Technology Acceptance Model (TAM). The study is based on primary data, collected through a structured questionnaire addressed to Large Taxpayers from different sectors of the economy. The methodology includes a combined statistical approach; the use of exploratory and confirmatory factor analysis, structural equation modeling, logistic regression and ordinal regression. The results show that top management, comparative advantage, compliance, government regulations and competitive pressure are essential factors for the adoption of BDA, while perceived usefulness and ease of use influence the decision of non-adopter enterprises. The analysis highlights that the adoption of BDA has a positive and significant impact on the performance of the enterprise. The study provides theoretical contribution to the literature of developing countries and practical recommendations for managers and policymakers in Albania.

Field: The research focuses on the application of quantitative methods of evaluating models for the adoption of Big Data Analytics and their contribution to economic development by integrating statistical and econometric approaches within the framework of applied statistics in economics.

Keywords: Big Data Analytics, Large Taxpayers, TOE model, TAM model, adoption, performance

JEL Code: O32, O33, M15

Extended

In the context of a data-driven market, Big Data Analytics (BDA) has emerged as a powerful strategy for improving decision-making and enhancing business performance. This study aims to explore the technological, organizational, and environmental factors, as well as individual perceptions, that influence the adoption of BDA by Large Taxpayers in Albania. The adoption of BDA refers to the process of integrating advanced analytical techniques and is analyzed through the Technology-Organization-Environment (TOE) and Technology Acceptance Model (TAM). The study is based on primary data collected through a structured survey administered to Large Taxpayers from various economic sectors. The methodology applies a combined statistical approach, including exploratory and confirmatory factor analysis, structural equation modeling, logistic and ordinal regression. The results indicate that top management support, relative advantage, compatibility, government regulations and competitive pressure are critical factors for BDA adoption, while perceived usefulness and perceived ease of use impact the attitudes of non-adopting firms. Furthermore, the analysis confirms that BDA adoption has a significant and positive impact on organizational performance. The study provides a theoretical contribution to the literature on technology adoption in developing countries and practical recommendations for business executives and policymakers in Albania.

Field of study: The research focuses on the application of quantitative methods to evaluate models of Big Data Analytics adoption and to analyze their contribution to economic development, within the framework of applied statistics in economics.

Keywords: Big Data Analytics, Large Taxpayers, TOE model, TAM model, adoption, performance

JEL Code: O32, O33, M15