The effect of Business intelligence tools on raising the efficiency of modern management accounting
Subject Areas : Corporate FinanceMahdi Moradzadeh Fard 1 , Roya Rostamkhani 2 , Hosein Hoseini 3
1 - Accounting Department. Islamic Azad University . Karaj Branch
2 - Master student of accounting, Karaj branch, Islamic Azad University, Karaj, Iran.
3 - Assistant Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.
Keywords: Business Intelligence, Management Accounting, ETL, OLAP, DWH,
Abstract :
Technology is an everchanging phenomenon which effects widely to organizations. Enterprise Resource Planning (ERP) systems influenced management accountants’ job description in the past and nowadays Business Intelligence transforms their roles even further. This research study intentions to update existing, traditional management accounting query and decisions system, in a holistic sense, so management accounting can improve and reclaim its leading role in decision-making. The main role of management accounting is to use available information in the best possible way to make the best possible decisions. Handling information to great possible use in order to increase the efficiency of management accounting information system can be achieved through the adoption of Business Intelligence tools (BI). Business intelligence tools such as ETL (Extract, Transform, and Load), OLAP (Online Analytical Process), DWH (Data Warehouse) intruded and have been addressed.Traditionally management accountings are seen as the primary support for decision-making and control in an organization. As respects such it has clear connections to and can benefit from applying Business Intelligence technologies. However, a review of the literature in top accounting and information systems journals shows that to date little research has focused on this subject and connection. Therefore, in this study, we analyse the exist studies, review their findings, and discuss the implications and opportunities for research. Therefore, the purpose of this study is to investigate the positive impact of using business intelligence tools on modern management accounting by making the decision-making process more effective.
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