<p>This study investigates how Big Data Analytics (BDA) enhances accounting decision-making quality and business accounting performance in Indonesian businesses, addressing the growing need for data-driven accounting systems that support organizational sustainability and the transition toward a circular economy. The research adopts a quantitative approach, utilizing survey data from Indonesian businesses and analyzes the proposed relationships using Partial Least Squares Structural Equation Modeling (PLS-SEM). Key findings indicate that BDA significantly enhances the quality of accounting decision-making, which in turn improves business accounting performance. However, BDA does not directly improve business accounting performance; instead, its influence operates indirectly through improved accounting decision-making quality. The study further reveals that accounting cultural orientation, marked by values such as conservatism and professionalism, directly influences decision-making and performance outcomes, while organizational data governance has a limited moderating effect on these relationships. These findings suggest that technological capability alone is insufficient to generate superior organizational outcomes unless supported by effective decision-making processes and an enabling accounting culture. By integrating technological capability, organizational culture, data governance, and circular economy perspectives, this study extends the understanding of how BDA creates value in accounting within emerging economies. The findings provide practical implications for managers and policymakers seeking to strengthen data-driven accounting practices that improve organizational performance while supporting sustainable and resource-efficient business development in Indonesia.</p>