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

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

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

Language:
English
Published:
International Journal of Finance and Managerial Accounting, Volume:8 Issue: 31, Autumn 2023
Pages:
27 to 40
https://www.magiran.com/p2564598  
سامانه نویسندگان
  • Mohammadhamed Khanmohammadi
    Author (3)
    Associate Professor Accounting and Finance, Damavand Branch, Islamic Azad University, Damavand, Iran
    Khanmohammadi، Mohammadhamed
  • Mohammad Hossein Ranjbar
    Author (4)
    Associate Professor Department of Finance and Accounting, Faculty of Humanities, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
    Ranjbar، Mohammad Hossein
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