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Open Access
Article
Publication date: 1 December 2020

Michela Arnaboldi, Andrea Robbiani and Paola Carlucci

Nearly 40 years since they first appeared, there is renewed interest in dashboards, engendered by the diffusion of business intelligence (BI) desktop software, such as Power BI…

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Abstract

Purpose

Nearly 40 years since they first appeared, there is renewed interest in dashboards, engendered by the diffusion of business intelligence (BI) desktop software, such as Power BI, QlikView and Tableau, denoted collectively as “self-service” BI. Using these commodity software tools, the work to construct dashboards apparently becomes easier and more manageable and no longer requires the intervention of specialists. This paper aims to analyse the implementation of this kind of commodity dashboard in a university, exploring its role in performance management processes and investigating whether the dashboard affects the organisation (or not).

Design/methodology/approach

This paper focusses on an action research project developed by the authors, where the objective was to design and implement a dynamic performance measurement tool fitting the needs of department directors. The three authors were all involved in the project, respectively, as project manager, dashboard implementation manager and accounting manager of the studied organisation.

Findings

The results reveal a specific but complex change to the procedures and outcomes in the organisation studied, where the dashboard becomes a boundary infrastructure, thereby reviving technical and organisational problems that had been latent for years.

Originality/value

In this paper, the authors contribute to the debate on the digital age and the role of accounting with their exploration into the “revolution” of self-service BI tools. The democratisation and flexibility of these instruments put into discussion two core and somewhat controversial functions of accounting: data integration and personalised reporting.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 24 May 2022

Michela Arnaboldi, Hans de Bruijn, Ileana Steccolini and Haiko Van der Voort

The purpose of this paper is to introduce the papers in this special issue on humans, algorithms and data. The authors first set themselves the task of identifying the main…

1745

Abstract

Purpose

The purpose of this paper is to introduce the papers in this special issue on humans, algorithms and data. The authors first set themselves the task of identifying the main challenges arising from the adoption and use of algorithms and data analytics in management, accounting and organisations in general, many of which have been described in the literature.

Design/methodology/approach

This paper builds on previous literature and case studies of the application of algorithm logic with artificial intelligence as an exemplar of this innovation. Furthermore, this paper is triangulated with the findings of the papers included in this special issue.

Findings

Based on prior literature and the concepts set out in the papers published in this special issue, this paper proposes a conceptual framework that can be useful both in the analysis and ordering of the algorithm hype, as well as to identify future research avenues.

Originality/value

The value of this framework, and that of the papers in this special issue, lies in its ability to shed new light on the (neglected) connections and relationships between algorithmic applications, such as artificial intelligence. The framework developed in this piece should stimulate scholars to explore the intersections between “technical” as well as organisational, social and individual issues that algorithms should help us tackle.

Details

Qualitative Research in Accounting & Management, vol. 19 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 23 November 2021

Mara Soncin and Marta Cannistrà

This study aims to investigate the organisational structure to exploit data analytics in the educational sector. The paper proposes three different organisational configurations…

2445

Abstract

Purpose

This study aims to investigate the organisational structure to exploit data analytics in the educational sector. The paper proposes three different organisational configurations, which describe the connections among educational actors in a national system. The ultimate goal is to provide insights about alternative organisational settings for the adoption of data analytics in education.

Design/methodology/approach

The paper is based on a participant observation approach applied in the Italian educational system. The study is based on four research projects that involved teachers, school principals and governmental organisations over the period 2017–2020.

Findings

As a result, the centralised, the decentralised and the network-based configurations are presented and discussed according to three organisational dimensions of analysis (organisational layers, roles and data management). The network-based configuration suggests the presence of a network educational data scientist that may represent a concrete solution to foster more efficient and effective use of educational data analytics.

Originality/value

The value of this study relies on its systemic approach to educational data analytics from an organisational perspective, which unfolds the roles of schools and central administration. The analysis of the alternative organisational configuration allows moving a step forward towards a structured, effective and efficient system for the use of data in the educational sector.

Details

Qualitative Research in Accounting & Management, vol. 19 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

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