Business intelligence impact on management accounting development given the role of mediation decision type and environment.

Abstract

Business Intelligence (BI) seeks to increase the profitability of the organization by making intelligent and accurate decisions. Management accounting (MA) reports are the score-card of an operation manager's efficiency. The operational; tactical, and strategic decision types make the road to achieving the goals of a company. Further, Environmental factors may affect the supply chain or increase the costs of materials. This study aims to investigate the impact of the BI on the development of MA in industrial companies. Samples are 200 Managers of these companies. The researcher-made questionnaire was employed to collect the required data. Factor analysis by reliability and item content technique verified by 0.896 Cronbach's alpha. Results revealed that the impact of BI on the development of MA is meaningful. For the β-values, the highest and the lowest effect of variables on success of BI is for decision type and flexibility variables, respectively. However, For the t-values, it is for data quality and integration with other systems (IOS) variables, respectively. Managers in industrial companies, should pay attention to decision type and data quality more than flexibility and IOS.