Big data in relation with business intelligence capabilities and e-commerce during COVID-19 pandemic in accountant’s perspective

Abstract

This research aims at producing a thorough and accurate analysis on how big data as a service and business intelligence capabilities provide a series of opportunities for small and medium enterprises to succeed in E-commerce. The statistical data were drawn from samples of accountants within small and medium enterprises, spanning two periods, the period of COVID-19 pandemic and the period of new normal. The structural equation modeling was applied in this study. The value of fine-grained insights in this work could guide policy-makers and practitioners to sense and seize how to implement E-commerce in an efficient and effective manner.