TY  - CHAP
AB  - Abstract In order to shed light on the implications of the business intelligence (BI) for management accounting (MA) and decision making, this study investigates as to how the use of the BI affects the production, transmission, and reception of performance measures (PM).To investigate the issue at hand, a case study of an Italian company is carried out. The case study method is deemed suitable to explore the complex, penetrating, and unpredictable relationship between BI and PM.The case analysis shows that the use of the BI can affect the production of PM by leading the organization to frame PM into an indicator setting. Moreover, the BI can affect the transmission by introducing a new, “visual” approach for presenting PM to decision makers, which is also relevant in the reception as a mobilizing factor.This study contributes to improving the understanding of BI implications for MA and decision making, which is still limited in the accounting academia. Additionally, this research adds to extant knowledge about the relationship between measurement and management; more specifically, it contributes to understanding the “fate” of PM.Furthermore, the findings illustrated in this chapter can be relevant from a practical point of view: by showing the role that BI solutions can play in producing and transmitting PM, the study shows the potential contribution of the use of the BI in managing and overcoming problems arising in these phases, favoring the use of these measures.
VL  - 33
SN  - 978-1-78756-469-5, 978-1-78756-470-1/1479-3512
DO  - 10.1108/S1479-351220180000033005
UR  - https://doi.org/10.1108/S1479-351220180000033005
AU  - Nespeca Andrea
AU  - Chiucchi Maria Serena
ED  - Marc J. Epstein
ED  - Frank H. M. Verbeeten
ED  - Sally K. Widener
PY  - 2018
Y1  - 2018/01/01
TI  - The Role of Business Intelligence in the Production, Transmission, and Reception of Performance Measures: A Case Study
T2  - Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research
T3  - Studies in Managerial and Financial Accounting
PB  - Emerald Publishing Limited
SP  - 121
EP  - 141
Y2  - 2024/04/25
ER  -