دانلود رایگان مقاله انگلیسی هوش تجاری و تحلیل کسب و کار در تحقیقات حسابداری مدیریت - الزویر 2018

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.

5. Concluding discussion

This study reviewed over 60 papers to evaluate the literature on the relationship between MA and BI&A. It critically reviewed and evaluated the volume and content of this literature and highlighted research gaps and opportunities for future research.

While BI&A can potentially and dramatically affect the overall role of management accountants' tasks and techniques (CIMA, 2016a, 2016b; IMA, 2015), the general conclusion is that a relatively low number of papers focus on applications of BI&A in management accounting. Many papers are conceptual and do not address key tasks in management accounting. With some exceptions, there seems to be limited interest in the management accounting community in generating knowledge within this domain. The conclusion of this review must be that Granlund's reservations that “our current understanding of these developments in the accounting academia is very limited” are valid (Granlund, 2011, p. 10). This is worrying, given the potential impact BI&A technology is predicted to have on decision support and decision making in organizations.

Comparing the themes identified in the first review of the IS literature with those identified in the accounting literature, there seems to be relatively little cross-fertilization between the two fields. For example, there is considerable research in the IS field focusing on infrastructure and data quality but relatively little focus in the AIS field when it comes to BI&A. Also, research in the IS field on what affects the success of IS implementations has a long history, while these explorations are relatively limited in the AIS literature focusing on BI&A. Conversely, when it comes to visualization and data delivery, there is limited focus in the IS literature on the impact of BI&A on decision making processes and quality, while this topic attracts considerable interest in the accounting literature. More cross-functional projects where AIS and IS researchers cooperate seem rare but would offer fruitful avenues for future research combining AIS and IS competencies and focus.