Abstract

The paper validates a proposed conceptual framework for understanding factors affecting the organisational adoption of Big Data using data from a tax administration. Factors affecting organisational adoption of Big Data are categorised into innovation, organisation and environment.  A quantitative research was employed to collect and analyse perceptions of members of staff in Malawi Revenue Authority’s Domestic Taxes Division towards the effect of proposed factors on the organisation’s adoption of Big Data. Confirmatory factor analyses were performed to analyse the data. Results showed that the conceptual framework is statistically valid for measuring factors affecting organisational adoption of Big Data. Values for several indicators of goodness of fit and all factor loadings support that the conceptual framework fitted well with the data and that it has adequate factorial validity. The paper concludes that the conceptual framework is suitable for measuring the effect of the proposed factors on organisational adoption of Big Data. However, results are limited by the use of a single tax administration of a developing country to validate the framework. Future research could assess factors affecting organisational adoption of Big Data using the validated framework and further research could repeat validation of the framework using data from the private sector.


Keywords: Big Data, Organisational Adoption, Confirmatory Factor Analysis, Conceptual Framework, Tax Administration.