Perceived Financial Benefits as a Bridge between Organizational Factors and Big Data Technology Adoption in Saudi Arabia

Mohammed Abdullah Almuhanna; Asna Abdullah Atqa; Sabarina Mohammed Shah

Mohammed Abdullah Almuhanna School of Business and Economics, University Putra Malaysia, Serdang, 43400 Seri Kembangan, Selangor, Malaysia; College of Science and Humanities, Shaqra Department Department of business management, Shaqra University, Saudi Arabia http://orcid.org/0009-0009-4444-9890
Asna Abdullah Atqa School of Business and Economics, University Putra Malaysia, Serdang, 43400 Seri Kembangan, Selangor, Malaysia http://orcid.org/0000-0001-7637-4824
Sabarina Mohammed Shah School of Business and Economics, University Putra Malaysia, Serdang, 43400 Seri Kembangan, Selangor, Malaysia http://orcid.org/0000-0003-3801-7919

Abstract

This study explores the role of Perceived Financial Benefits as a mediator between Organizational Factors and the adoption of big data analytics. Based on the resource-based view, the study creates a conceptual model that incorporates financial expectations with organizational, human, and technological aspects. A survey was used to gather information from 159 financial related employees in Saudi Arabia, including both profit and non-profit organizations. Baron & Kenny (1986) four-step regression method was used. The results show that Perceived Financial Benefits play a role as a partial mediator in the relationship between Organizational Factors and big data analytics adoption. In particular, businesses with greater financial gain expectations adopt big data analytics more quickly and widely. By demonstrating how financial expectations support organizational preparedness for big data adoption and empirically validating the role of Perceived Financial Benefits as a mediating factor, the study adds to the body of literature. The findings indicate that managers should quantify the expected financial return of big data analytics initiatives against defined baseline indicators and communicate that return in terms appropriate to each internal stakeholder group, in order to strengthen resource allocation and organizational commitment. To better understand the financial effects of big data technologies, it is advised that future research build on these findings by utilizing real financial data from organizational statements both before and after big data analytics adoption..

Research Paper

Keywords: Resource-Based View, Perceived Financial Benefits, Organizational Factors, Big Data Analytics, Baron and Kenny

Reference to this paper should be made as follows: Almuhanna, M. A., Atqa, A. A. & Shah, S. M. (2026). Perceived Financial Benefits as a Bridge between Organizational Factors and Big Data Technology Adoption in Saudi Arabia. Journal of Entrepreneurship, Business and Economics, 14(1), 23–49.