The study explores the factors influencing the impact of big data analysis on accounting practices, aiming to identify the most significant factors that enhance its effectiveness within the profession. This study, which employs quantitative research design, utilized a structured questionnaire to collect data from accounting professionals in different organizations. The analysis of data carried out through SPSS and AMOS by hierarchical regression analysis between key variables. The results show that Ease of Use (β = 0.589), Perceived Benefits (β = 0.456), Organizational Support (β = 0.356) and Knowledge and Skills (β = 0.320) fundamentally improve the effectiveness of big data analysis in accounting. Ease of Use, was the most significant influence factor which indicates that big data tools are more effective when they easily integrate in accounting systems. The results of the survey exhibit improvements in task efficiency, financial projections, and risk identification under Perceived Benefits. Organizational Support and Knowledge and Skills were found to be generally important as well, thus it is imperative to support big data adoption with supportive work environments. In addition, Technical Infrastructure was found to be insignificant in the effectiveness of big data especially in accounting, indicating that technical challenges might not be a major hurdle. The study highlights that accounting professionals and firms need easy-to-use tools, organizational support, and knowledge to improve accounting practices with big data.