Governance, Analytics, and Governance Analytics : Creating Value for the Organisation

In this study, we bring forward a novel theoretical proposition and through the lens of agency theory, we discuss how big data analytics can affect value by improving the board monitoring processes. Further, we theorise that directors will be able to oversee the company’s operations better by creating alternative information flows that might not necessarily come from the top management and possess better-processed information through big data analytics that leads to better decision-making and performance. Contributing to the literature of corporate governance and agency theory is evident by improving monitoring and the decision-making ability of the board of directors. In practice, our findings revealed that big data analytics can allow boards to improve monitoring and make better informed decisions