Organizational Governance Transformation through Big Data Analytics

Abstract

This study aims to analyze the urgency and contribution of Big Data Analytics in strengthening the effectiveness of organizational governance within the era of digital transformation. Using a literature study approach based on academic sources published over the last five years, this research examines the role of Big Data Analytics in improving organizational efficiency, transparency, and accountability in both public and private sectors. The findings reveal that Big Data Analytics optimizes audit processes, accelerates evidence-based decision-making, and minimizes errors through real-time large-scale data analysis. Furthermore, Big Data Analytics plays a crucial role in supporting responsive digital supervision systems and integrated data-driven management. However, the successful implementation of Big Data Analytics highly depends on the readiness of technological infrastructure, the competence of human resources in data literacy, and the strength of data governance policies. This study provides conceptual contributions to the development of digital audit literature and offers practical insights for organizations seeking to build adaptive, sustainable, and data-oriented governance systems capable of addressing the growing complexity of modern digital environments.