هوش تجاری و آنالیز کسب و کار در حسابداری مدیریت
ترجمه نشده

هوش تجاری و آنالیز کسب و کار در حسابداری مدیریت

عنوان فارسی مقاله: هوش تجاری و تحلیل کسب و کار در تحقیقات حسابداری مدیریت: وضعیت و تمرکز آینده
عنوان انگلیسی مقاله: Business intelligence & analytics in management accounting research: Status and future focus
مجله/کنفرانس: مجله بین المللی سیستم های اطلاعات حسابداری – International Journal of Accounting Information Systems
رشته های تحصیلی مرتبط: مدیریت، حسابداری
گرایش های تحصیلی مرتبط: مدیریت کسب و کار، حسابداری مدیریت
کلمات کلیدی فارسی: هوش تجاری، حسابداری مدیریت، اطلاعات بزرگ، تجزیه و تحلیل
کلمات کلیدی انگلیسی: Business intelligence, Management accounting, Big data, Analytics
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus – Master journals – JCR
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.accinf.2018.03.001
دانشگاه: Reykjavik University - School of Business - Reykjavik - Iceland
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 0.969 در سال 2017
شاخص H_index: 42 در سال 2019
شاخص SJR: 0.399 در سال 2019
شناسه ISSN: 1467-0895
شاخص Quartile (چارک): Q2 در سال 2017
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 22
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
کد محصول: E6696
فهرست انگلیسی مطالب

Abstract


1. Introduction


2. Conceptualizing management accounting and BI&A


3. Literature review: method and organizing framework


4. BI&A in management accounting research: themes and research gaps


5. Concluding discussion


Appendix 1. Number of papers in academic IS/IT journals addressing BI&A


Appendix 2. Overview of articles addressing BI&A and management accounting, organized by research themea


Appendix 3. List of journals


References

نمونه متن انگلیسی مقاله

Abstract


Executives see technology, data and analytics as a transforming force in business. Many organizations are therefore implementing business intelligence & analytics (BI&A) technologies to support reporting and decision-making. Traditionally, management accounting is the primary support for decision-making and control in an organization. As such, it has clear links to and can benefit from applying BI&A technologies. This indicates an interesting research area for accounting and AIS researchers. However, a review of the literature in top accounting and information systems journals indicates that to date, little research has focused on this link. This article reviews the literature, points to several research gaps and proposes a framework for studying the relationship between BI&A and management accounting.


Introduction


Business intelligence and analytics (BI&A) technologies facilitate data collection, analysis and information delivery and are designed to support decision-making. Given that management accounting (MA) is a decision-supporting activity, there is an obvious link between BI&A and management accounting (AICPA, 2013; Cokins, 2009; Maisel and Cokins, 2014). This link is important, as BI& A is high on the corporate agenda of many organizations (Colombus, 2014; Colombus, 2015; Research and Markets, 2015; PwC, 2016), and executives believe that better data analysis and decision support create value for their companies (Elbashir et al., 2013; Kiron et al., 2014). Thus, management accounting has much to gain from successfully integrating BI&A techniques into managerial accounting tasks. This interest is also reflected in the professional accounting bodies' agendas, so much so that in 2016, the Chartered Institute of Management Accountants (CIMA) called for research on ‘analytics’ by offering grants to undertake studies in this area (CIMA, 2016b). Given the current business focus on BI&A and its perceived management importance, this solution domain should be an area of focus of AIS research. However, commentators have noted that although “there is potential for studying business intelligence solutions in general and their implications for decision making and control, our current understanding of these developments in the accounting academia is very limited” (Granlund, 2011, p. 10).

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