The role of human capital in leveraging predictive big data analytics for strategic value creation through culture

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.