大数据是收集、管理和分析“5V”数据的技术方法，逐渐成为管理和商业研究领域的热门主题。以2011—2021年管理类和商业类SSCI期刊文献为研究样本，在文献计量分析的基础上，围绕“来源—内容—机理”框架，系统回顾管理和商业领域大数据价值主题。首先，从主客体两方面切入，梳理大数据内涵、研究对象及测量方法；其次，聚焦“大数据能带来什么样的价值”这一问题，从效率性价值和创新性价值两类范畴着手，回顾大数据价值内容相关研究成果；第三，系统梳理大数据价值创造过程机理和边界条件。在此基础上，构建管理和商业领域大数据价值研究分析框架，并讨论该领域未来发展方向。研究结论可为管理和商业领域大数据价值研究提供更系统、深入的研究框架与思路。

Big data is a crucial production factor of the digital economy. According to International Data Corporation (IDC), the global revenue related to big data technology and services will grow at a compound annual growth rate of 9.6% between 2020 and 2024 with China leading the world in this area. Big data is much more complex than conventional industrial economy production factors like capital, coal and oil. One of the cutting-edge areas in management research, as well as a key innovation direction for business practice, is how to realize the large production of data and fully exploit its value.#br#The activities of various subjects integrating and reorganizing big data resources with the goal of improving production processes, offering new products, etc. are regarded as big data value. Some academics in the field of management and business studies have concentrated on the problem of the facilitation mechanisms of big data in the process of achieving sustainable value delivery, improving performance and building competitive advantage in companies. A small number of academics have also examined the conditions necessary for realizing the value of big data and the variables affecting how big data projects are carried out. The research content is fragmented and dispersed across different sub-disciplines, and some key issues have not yet been thoroughly examined, making it difficult to form a stable research framework thatenables a systematic understanding of the value of big data research topics and facilitates the development of new big data research topics. Additionally, it does not encourage discussion with other areas of study. As a result, it is urgent to develop a more precise and understandable framework for the value research of big data that is based on the existing big data research and real-world initiatives in the management and business fields. #br#Big data, a technological method for gathering, managing, and analyzing the "5Vs" data, has grown in popularity as a subject of study for management and business researchers. Using a sample of literature from management and business SSCI journals (2011-2021), this paper adoptsthe framework of source-content-mechanism to systematically review the research on the topic of big data value in management and business. First, the big data value sources provide answers to the queries of whatbig data is and who is creating the value of big data. This study clarifies the definition of big data, research objects, and measurement techniques from the standpoints of subject and object. Secondly, it focuses on the issue of what kind of tangible value big data can offer, which can be divided into two categories: the enhancement of value and the creation of a new business framework; the appearance of novel components and the discovery of novel values. Efficiency value and innovative value are the two categories used to review the research findings on the value content of big data. Thirdly, entrepreneurs systematically sort out the process of generating value for organizations by modifying company strategies, business models, and business processes. This is done by utilizing big data resources and capabilities. This serves as the foundation for the construction of an analytical framework for research on the value of big data in management and business, as well as the discussion of potential future directions for this field of study. #br#This paper makes the following theoretical contributions by concentrating on the three questions of what big data is, what value is created and how to create value. Firstly, it reviews the literature on big data, systematises the concepts, types and measurement methods of big data, and lays the foundation for a comprehensive understanding of the nature of big data. Secondly, it summarizes the specific values that big data can bring to organisations and individuals, consolidates the original fragmented views and provides a scientific basis for enterprises to formulate development strategies. Thirdly, it explores the mechanism of the value process and boundary conditions of big data to clarify the two-sided effect of big data by case studies and empirical research on the value of big data, and enriches relevant research results in the field of management and business.#br#