استفاده از هوش تجاری و تحلیل های کسب و کار برای حمایت از تصمیم‏گیری در جهان پراکسیس(هدف گرا) و رابطه آنها با حسابداری مدیریت در نظریه های غیر دانشگاهی مورد بررسی قرار گرفته است. با این وجود، تحقیقات فعلی در مورد سیستم های اطلاعات کسب و کار برای سیستم حسابداری مدیریت هنوز بسیار محدود است . هدف از این مطالعه،کمک به درک چگونگی پیادهه سازی و استفاده از سیستم هوشمند کسب و کارکه بر روش های حسابداری مدیریت و نقش حسابداران مدیریت تاثیر می‏گذارند، می باشد.

یک مطالعه اکتشافی میدانی که شامل مشاوران BI از شرکتهای مشاوره ایتالیایی بود انجام شد. ما از روش مطالعه میدانی کیفی استفاده کردیم زیرا با سئوالات پیچیده‏ای که با کلمه « چگونه » شروع می‏شوند موضوع را مورد بررسی قرار می‏دهد و در عین حال چندین مکان را نیز در نظر می‏گیرد، بنابراین یک تصویر کامل از پدیده را در اختیار ما قرار می‏دهد. ما در مطالعه ی خود به این نتیجه رسیدیم که به کارگیری BI می‏تواند بر تخصص حسابداران مدیریت تاثیر بگذارد و نه تنها می‏تواند تغییرات نهایی را در روش های حسابداری مدیریت موجود به وجود بیاورد بلکه با حمایت از روش های حسابداری مدیریت جدید و پیشرفته می‏تواند تغییرات بیشتری را نیز ایجاد نماید. با شناسایی تغییرات موجود در سیستم حسابداری مدیریت و عواملی که می‏توانند از روابط خاص بین هوش تجاری و سیستم های حسابداری مدیریت پیروی یا جلوگیری نمایند، این مطالعه می‏تواند هم برای مشاوران و هم برای شرکت های مشتری مدار در پروژه‏های مدیریت هوش تجاری به شکل موثر سودمند باشد.

کلمات کلیدی : هوش تجاری، حسابداری مدیریت، مطالعه میدانی،مشاوران حسابداران مدیریت.

Abstract

The use of Business Intelligence (BI) and Business Analytics for supporting decision-making is widespread in the world of praxis and their relevance for Management Accounting (MA) has been outlined in non-academic literature. Nonetheless, current research on Business Intelligence systems’ implications for the Management Accounting System is still limited. The purpose of this study is to contribute to understanding how BI system implementation and use affect MA techniques and Management Accountants’ role. An explorative field study, which involved BI consultants from Italian consulting companies, was carried out.

We used the qualitative field study method since it permits dealing with complex “how” questions and, at the same time, taking into consideration multiple sites thus offering a comprehensive picture of the phenomenon. We found that BI implementation can affect Management Accountants’ expertise and can bring about not only incremental changes in existing Management Accounting techniques but also more relevant ones, by supporting the introduction of new and advanced MA techniques. By identifying changes in the Management Accounting System as well as factors which can prevent or favor a virtuous relationship between BI and Management Accounting Systems this research can be useful both for consultants and for client-companies in effectively managing BI projects.

Keywords Business intelligence, Management accounting, Field study, Management accountants Consultants

Introduction

“Management Accounting (MA) is the process of identification, measurement, accumulation, analysis, preparation, interpretation, and communication of information that assists executives in fulfilling organizational objectives” [۱۷]. In order to perform these activities the Management Accounting System (MAS) requires the contribution of the Information System which consists of “an integrated set of computer-based components” [۱۳] involved in collecting, processing, storing, and disseminating information for decision making and control purposes [19]. Over the years, scholars have studied the relationship between the MAS and different kinds of Information Systems. Early studies aimed to unveil changes in the MAS due to legacy systems and ERP systems [4, 14, 26, 30] while, more recently, the academic interest has been directed toward analysis-oriented information systems, such as Business Intelligence (BI) systems and Big Data analytics, which are becoming more relevant due to companies’ growing need for analysis of both structured and unstructured data. In order to contribute to the knowledge on the impact of BI systems on the Management Accounting System this research adopts a field study approach to explore possible changes in Management Accounting techniques and in the role of Management Accountants which can be fostered by BI implementation and use.

From a theoretical perspective, this study identifies those techniques which are influenced by the implementation of BI systems, unveils the nature of this influence, and sheds light on changes in Management Accountants’ expertise due to the implementation of BI systems. Additionally, this study improves the knowledge about the process through which Information Systems affect the MAS by highlighting factors which can play a role in this process, either as reinforcements or obstacles to the impact of BI systems on the MAS. Moreover, from a practical point of view, this study provides useful findings both for consultants and for client-companies involved in BI implementation projects by disclosing factors that should be exploited (levers) or prevented (barriers) in order to allow BI systems to produce changes in the MAS. Furthermore, this study can support management accountants who are looking for an improvement in the MAS of their companies by showing the contribution that a BI system can offer to different MA techniques.