Business Intelligence Systems as innovation tool in the SMEs' Business Control Systems: A Bibliometric Literature Review

Alessandra Tafuro, Chiara Colamartino, Giuseppe Dammacco and Pierluigi Toma

MANAGEMENT CONTROL, 2025, vol. 2025/1 Suppl., issue 1 Suppl., 121-146

Abstract: Digital technologies play a pivotal role in driving innovation within organizations and are increasingly essential for generating value in today?s evolving business environment. Among these technologies, Business Intelligence (BI) stands out by enhancing organizational control, reducing risks, and offering data-driven insights to support decision-making. For small and medium-sized enterprises (SMEs), BI tools can be especially valuable in systematically addressing control-related challenges. However, current research on the use of BI in SMEs remains limited and tends to focus only on specific areas such as management control, risk management, and auditing. This study introduces a novel, integrated approach to business control systems, combining data and perspectives from the three aforementioned areas. By utilizing BI tools, this method generates interconnected, actionable information that supports the long-term success of SMEs. To date, no bibliometric reviews have specifically explored the application of BI in SME contexts. This research addresses that gap by conducting a bibliometric analysis to highlight the diversity of methodologies used and their relevance to SMEs. The goal is to advance the field, bridge existing gaps in the literature, and encourage innovation in BI applications. Findings show strong SMEs interest in BI, particularly for managing risks, conducting audits, and monitoring organizational transformation.

Date: 2025
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