Sarcouncil Journal of Economics and Business Management

Abstract: Data-driven decision-making has become a strategic priority for organizations seeking competitive advantage in rapidly evolving business environments. This study examines the impact of data governance maturity on analytical value creation through a cross-industry empirical analysis. The research adopts a quantitative, cross-sectional design and collects data from medium- and large-scale organizations operating in finance, healthcare, manufacturing, retail, and information technology sectors. Data governance maturity is operationalized through key dimensions, including policy formalization, data stewardship, data quality management, metadata management, security and compliance, and data integration, while analytical value creation is assessed through decision quality, operational efficiency, innovation enablement, and financial performance contribution. Advanced statistical techniques, including factor analysis, structural equation modelling, and regression analysis, are employed to assess the relationships among constructs. The findings reveal a strong positive association between higher levels of data governance maturity and improved analytical value creation across all industries. The information technology and finance sectors demonstrate the highest governance and analytical performance, whereas manufacturing and retail sectors show relatively lower maturity levels and corresponding analytical outcomes. The study contributes to both theory and practice by providing empirical evidence that strengthens the understanding of governance–analytics linkages and offers actionable insights for organizations seeking to enhance data-driven value creation through structured governance frameworks. The results highlight the strategic importance of investing in mature data governance systems to achieve sustainable, analytics-led organizational performance.