Effects of Management Accounting Information Systems Based on Decision Support and Business Intelligence on Entities Financial Performance

محورهای موضوعی : policy making

F. Rahnama roodposhti ¹ , H. Nikoomaram ² , M. Mahmoodi ³

1 - Full Professor in Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran(Corresponding Author), email: [e-mail]
2 - Full Professor in Management, Islamic Azad University, Science and Research Branch, Tehran, Iran, email: [e-mail]
3 - Assistant Professor in Accounting, Islamic Azad University, Firouzkooh Branch, Firouzkooh, Iran, email: [e-mail]

تاریخ دریافت : 1394/07/21 تاریخ پذیرش : 1394/07/21 تاریخ انتشار : 1392/10/11

کلید واژه: financial performance, Managerial Accounting Information System, Decision Support, Business Intelligence,

چکیده مقاله :

In management accounting information systems, managers use accounting information systems to be able to predict or have the data structured by the use of decision support systems and business intelligence. So, the use of management accounting information systems is necessary in management decision-making process based on decision support and business intelligence. This paper reviews the literature of decision support and business intelligence applications by the providing a model and then an method to measure financial performance of the economic unit system listed in Tehran Stock Exchange by using proportional sampling. Analytical Hierarchy Process is used to model the components of decision support and business intelligence. So, a questionnaire will be distributed and some interview performed to measure the level of decision support and business intelligence in management accounting information systems of economic units. The samples will be measured through 3 groups of companies by a management accounting information system based on decision support and business intelligence via strong, middle and low categories. By correlation test, the relation between each management accounting variable to financial performance scales including the sales, cost of the goods sold, cost of the goods produced, ​​operating profits and losses, net profit, rate of waste goods, percent of actual production to capacity and market share by traditional and modern financial performance variables are examined. The results represent a significant relationship between management accounting information system based on decision support and business intelligence in different levels by financial performance variables.