Practitioners are sure: Big Data is the next big thing. This sketch is providing an academic approach to explore and explain the values of big data. Therefore it gives a definition and builds on a management control framework by Nilsson and Rapp (2005). The main question is: What is the value of big data for companies? The answer is provided by using a comparative case in which a company is analyzed before and after using big data. Interviews with CEOs, process manager and IT-executives were conducted to understand the aim of introducing big data and the requirements to use big data. Furthermore, work shadowing with people working within the process were conducted to map and compare the process before and after. Firm specific key performance indicators were measured and the opinions of users were conducted to give a complete picture of the IT-process in which people work.