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Business intelligence system adoption and the leveraging of reporting process capabilities

Adelaide Martins (School of Economics and Management of the University of Porto, CEF.UP, Porto, Portugal)
Maria Teresa Bianchi de Aguiar (Faculty of Engineering, University of Porto, Porto, Portugal)
Marco Sambento (School of Economics and Management of the University of Porto, Porto, Portugal)
Manuel Castelo Branco (School of Economics and Management of the University of Porto, OBEGEF and CEF.UP, Porto, Portugal)

Journal of Accounting & Organizational Change

ISSN: 1832-5912

Article publication date: 13 August 2024

62

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

Acknowledgements

The authors would like to thank Professor Zahirul Hoque and the two anonymous referees of the journal for their constructive comments and suggestions on earlier versions of this paper. An earlier draft of the paper was presented at the 2023 Annual Journal of Accounting and Organizational Change Symposium (8-9 November 2023, Riyadh, Saudi Arabia).

Financial support: This research has been financed by Portuguese public funds through FCT – Fundação para a Ciência e a Tecnologia, I.P., in the framework of the project with reference UIDB/04105/2020.

Citation

Martins, A., Bianchi de Aguiar, M.T., Sambento, M. and Branco, M.C. (2024), "Business intelligence system adoption and the leveraging of reporting process capabilities", Journal of Accounting & Organizational Change, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAOC-11-2023-0204

Publisher

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Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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