Exploring the Influence of Business Intelligence and Analytics, and Management Accounting Information Systems on Organisational Performance
List of Authors
Pi Lu, Shazalina Mohamed Shuhidan, Zarinah Abdul Rasit
Keyword
Business Intelligence and Analytics; Management Accounting Information System; Organisational performance; Contingency theory
Abstract
This concept paper explores the potential impact of Business Intelligence and Analytics (BI&A) on Management Accounting Information Systems (MAIS), and their collective influence on organizational performance. As organizations increasingly shift toward a data-driven culture, BI&A emerges as a critical tool for enhancing employee and customer experiences through informed decision-making. Simultaneously, MAIS serves as a foundational system for generating relevant accounting data to support managerial decisions. However, a key concern addressed in this paper is the reluctance of management accountants to adopt advanced technologies, largely due to a reliance on traditional practices. This hesitation presents a barrier to the effective implementation of BI&A and MAIS in enhancing financial and operational outcomes. By reviewing existing literature, this paper proposes a conceptual framework that highlights the interrelationships among BI&A, MAIS, and organizational performance. It also incorporates contingency theory to underscore how technological integration supports risk management and adaptability in complex organizational settings. Ultimately, this concept paper advocates for the strategic adoption of BI&A and MAIS by management accountants to drive sustainable improvements in organizational performance.