Business intelligence system adoption and the leveraging of reporting process capabilities

Adelaide Martins, Maria Teresa Bianchi de Aguiar, Marco Sambento and Manuel Castelo Branco

Journal of Accounting & Organizational Change, 2024, vol. 21, issue 3, 506-534

Abstract: Purpose - The purpose of this paper is to explore the integration of business intelligence (BI) systems in the digital transformation context and its impact on management control (MC) and organizational performance by delving into the implementation of a BI pilot project in a multinational Engineering and Construction (E&C) group. Design/methodology/approach - This research adopts a qualitative insider action research approach. The initial stage of a BI system (BIS) is implemented by leveraging the critical success factors (CSFs) framework, based on the organizational, process and technological dimensions. Findings - The results show that the BI solution leverages the capabilities of the reporting process with impacts on MC and overall organizational performance. The study uncovers the intricate dynamics of integrating BI and reports gains that span across streamlined and standardized processes, optimized use of resources, improved data flexibility and nurturing a data-driven culture. Originality/value - This research adds to the current literature on MC and accounting information systems by providing an in-depth analysis of the early stages involved in implementing a BIS. The approach uses a well-established CSFs framework, which enhances the comprehension of how these factors impact the success of the implementation process. Focusing on the E&C sector, where the adoption of digital transformation is still gaining traction, this study provides practical knowledge and extends the theoretical understanding of BI technology applications with empirical evidence from the accounting field.

Keywords: Management control; Organizational performance; Critical success factors; Reporting; Organizational change; Business intelligence (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-11-2023-0204

DOI: 10.1108/JAOC-11-2023-0204

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