Currently, Big Data is an important concept due to the pervasive use of electronic devices, computerization, and information sharing worldwide. Despite the focus on Big Data, studies lack an explicit definition of the Big Data concept. Big Data is assumed to present natural solutions to government and private sectors, but the practical results of Big Data in other sectors are still unknown. This paper discusses Big Data concerning two perspectives: decision-making process and knowledge creation theory. The main finding of this investigation is that Big Data represents an exceptional source to generate new knowledge that supports the decision-making process in companies.