هوش تجاری و آنالیز کسب و کار در حسابداری مدیریت
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
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).