Development and Assessment of a Business Intelligence-based Management Accounting Information System Model: A Structural Equation Modeling Approach

Document Type : Original Article

Authors

1 Department of Accounting, Qeshm International Branch,Islamic Azad University, Qeshm Island, Iran

2 Assistant Professor, Department of Accounting, Qeshm Branch, Islamic Azad University, Qeshm, Iran

3 Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran.

4 Departmenet of Accounting and Finance, Faculty of Humanities, Islamic Azad University, Bandar Abbas Branch, Bandar Abbas

5 FACULTY OF MANAGEMENT AND ACCOUNTING, ISLAMIC AZAD UNIVERCITY, ISLAMSHAHR BRANCH

10.30495/ijfma.2023.21715

Abstract

Development and Assessment of a Business Intelligence-based Management Accounting Information System Model: A Structural Equation Modeling Approach
Abstract
Non-academic models have been used to examine the importance of business intelligence (BI) and business analysis in supporting business decisions, as well as their links with management accounting (MA). The structural equation modeling approach was used in this study to evaluate a conceptual business intelligence-based management accounting information system model.
The qualitative section of the study included qualitative content analysis and grounded theory to create a business intelligence-based management accounting information system model comprised of causal conditions, strategies, underlying conditions, intervening conditions, and outcomes. The quantitative section employed structural equation modeling to evaluate the effects of the identified parameters on the effectiveness of the management accounting information system. According to the findings, the identified factors had a substantial impact on the research variables.
Keywords: Management Accounting Information System, Business Intelligence, Grounded Theory, Structural Equation Modeling, Causal Conditions, Intervening Conditions, Underlying Conditions, Outcomes

Keywords

References

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International Journal of Finance & Managerial Accounting
Volume 8, Issue 31 - Serial Number 31
September 2023
Pages 27-40

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