Abstract:

While data analytics is vital for sustainable competitive advantage, organizations frequently encounter an implementation gap, failing to translate strategic intent into daily organizational routines. This study aims to assess the asymmetry between top management’s declarative support (conceptualization layer) and actual analytical governance (operationalization layer), evaluating their conditional impact on business performance. Utilizing a purposive sample of 300 enterprises, empirical data were analyzed through paired samples t-tests and quantile regression. The findings confirm a systematic strategy-practice gap, wherein strategic declarations significantly outpace operational maturity. Crucially, quantile regression reveals a non-linear dynamic: operationalization acts as the fundamental driver of business performance for low- and medium-performing organizations. Among high-performing enterprises where analytical routines are already established, strategic conceptualization emerges as the dominant predictor of success. The study concludes that sustainable organizational development through data analytics is a sequential maturation process rather than a simultaneous alignment.