Abstract:
This research investigated the pivotal role of human capital in leveraging predictive big
data analytics for strategic value creation within public organisations, specifically
focusing on tax and revenue administrations. Grounded in resource-based theory, the
study explores how human capital—defined by knowledge, skills, abilities, and other
characteristics (KSAOs)—interacts with organisational culture to optimise the use of big
data analytics, thereby enhancing operational efficiency and creating competitive
advantages.
The research aimed to address gaps in the literature regarding the integration of human
capital with technological resources and the subsequent impact on organisational
performance. Employing qualitative methodologies, including interviews, the study
examined the development of human capital, the influence of organisational culture on
attitudes towards big data, perceived benefits of predictive analytics for strategic value,
and the challenges faced by public organisations in maximising big data capabilities. The
findings contribute valuable insights into fostering a data-driven culture and enhancing
the overall performance of public sector organisations amid rapid digital transformation.
