ارائه مدل سیستم اطلاعات حسابداری مدیریت مبتنی بر هوش تجاری بر اساس نظریه زمینه بنیان

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، واحد بین الملل قشم، دانشگاه آزاد اسلامی، شهر قشم، ایران

2 گروه حسابداری، واحد بین الملل قشم، دانشگاه آزاد اسلامی، شهر قشم، ایران، .

3 گروه حسابداری و مدیریت مالی، واحد دماوند، دانشگاه آزاد اسلامی، شهر دماوند، ایران.

4 گروه حسابداری و مدیریت مالی، واحد بندرعباس، دانشگاه آزاد اسلامی، شهر بندرعباس، ایران.

5 گروه مدیریت مالی، واحد اسلامشهر، دانشگاه آزاد اسلامی، شهر اسلامشهر، ایران،.

چکیده

استفاده از هوش تجاری و تحلیل‌های کسب و کار برای حمایت از تصمیم‏گیری و رابطه آن‌ها با حسابداری مدیریت در مدل غیر آکادمیک مورد بررسی قرار گرفته است. با وجود این، پژوهش فعلی انجام شده در زمینه تاثیر سیستم‌های هوشمند کسب و کار بر روی سیستم حسابداری مدیریت محدود هستند. هدف از پژوهش حاضر ارائه مدلی جامع از سیستم اطلاعات حسابداری مدیریت مبتنی بر هوش تجاری با توجه به ویژگی های محیطی و شرایط رقابتی بازار می‌باشد. به این منظور در سال 1399 با اخذ نظرات 15 نفر از خبرگان با تخصص حوزه حسابداری مدیریت و هوش تجاری که در این حوزه دارای تجربه اجرایی هستند از طریق مصاحبه عمیق به بررسی عوامل تأثیرگذار بر سیستم اطلاعات حسابداری مدیریت مبتنی بر هوش تجاری پرداخته شد و در نهایت مدل سیستم اطلاعات حسابداری مدیریت مبتنی بر هوش تجاری بر اساس نظریه زمینه بنیان شامل شرایط علی، عوامل مداخله گر و بستر و همچنین راهبردها و پیامدهای آن ارائه گردیده است. داده های پژوهش به کمک کدگذاری مورد تجزیه و تحلیل قرار گرفت و مقوله های اصلی و خرد مقوله ها (مفاهیم) استخراج گردید. با توجه به فقدان پژوهش جامع در ایران در این خصوص، مدل چندوجهی طراحی شده حاصل دیدگاه خبرگان مختلف در سطوح ذکر شده بوده و دیدگاه جامع و وسیعی از سیستم اطلاعات حسابداری مدیریت مبتنی بر هوش تجاری در ایران را ارائه می نماید.

کلیدواژه‌ها

عنوان مقاله [English]

Provide a model of management accounting information system based on business intelligence based on grounded theory

نویسندگان [English]

  • Banafsheh Rahimi Holori 1
  • Faegh Ahmadi 2
  • mohammad hamed khan mohammadi 3
  • Mohammad Hossein Ranjbar 4
  • Hamidreza Kordlouie 5
1 Department of Accounting, Islamic Azad University, International Branch, Qeshm, Iran.
2 Assistant Professor, Department of Accounting and Finance, Islamic Azad University, Qeshm Branch, Qeshm, Iran.
3 Assistant Professor, Department of Accounting, Damavand Unit, Islamic Azad University, Damavand, Iran.
4 Department of Accounting and Management, Faculty of Humanities, Islamic Azad University, Bandar Abbas Branch, Bandar Abbas, IRAN.
5 Department of Financial Management, Islamshahr Branch, Islamic Azad University, Islamshahr, Iran.
چکیده [English]

The use of business intelligence and business analytics to support decision making and their relationship with management accounting has been examined in a non-academic model. However, current research on the impact of intelligent business systems on management accounting systems is limited. The purpose of this study is to provide a comprehensive model of management accounting information system based on business intelligence according to environmental characteristics and competitive market conditions. For this purpose, in 1399, by obtaining the opinions of 15 experts in the field of management accounting and business intelligence who have executive experience in this field, through in-depth interviews, the factors affecting the management information management system based on business intelligence were studied. Finally, the model of management accounting information system based on business intelligence based on grounded theory including causal conditions, intervening factors and context as well as its strategies and consequences is presented. Research data were analyzed using coding and the main categories and subcategories (concepts) were extracted. Due to the lack of comprehensive research in Iran in this regard, the designed multidimensional model is the result of the views of various experts at the mentioned levels and provides a comprehensive view of the management accounting information system based on business intelligence in Iran.

کلیدواژه‌ها [English]

  • Management accounting information system
  • business intelligence
  • grounded theorizing
  • qualitative research

مراجع

  • Horngren, C. T., & Sundem, G. L. (1990). Introduction to management accounting. Englewood Cliffs: Prentice-Hall Inc
  • Gelinas, U. J., Jr., & Oram, A. E. (1996). Accounting information systems. Cincinnati: South-Western College Publishing.
  • Laudon, K. C., & Laudon, J. P. (1988). Management information systems. A contemporary perspective. New York: Macmillan Publishing Company
  • Caglio, A. (2003). Enterprise resource planning systems and accountants: Towards hybridization? European Accounting Review, 12, 123–153. https://doi.org/10.1080/ 0963818031000087853
  • Granlund, M., & Malmi, T. (2002). Moderate impacts of ERP on management accounting: A lag or permanent outcome? Management Accounting Research, 13, 299–321. https://doi.org/ 10.1006/mare.2002.0189.
  • Quattrone, P., & Hopper, T. (2005). A “time-space odyssey”: Management control systems in two multinational organizations. Accounting, Organizations and Society, 30, 735–764. https:// doi.org/10.1016/j.aos.2003.10.006.
  • Scapens, R. W., & Jazayeri, M. (2003). ERP systems and management accounting change: Opportunities or impacts? A research note. European Accounting Review, 12, 201–233. https://doi.org/10.1080/0963818031000087907
  • Rom, A., & Rohde, C. (2006). Enterprise resource planning systems, strategic enterprise management systems and management accounting. Journal of Enterprise Information Management, 19, 50–66. https://doi.org/10.1108/17410390610636878.
  • Brignall, S., & Ballantine, J. (2004). Strategic enterprise management systems: New directions for research. Management Accounting Research, 15, 225–240. https://doi.org/10. 1016/j.mar.2003.10.00
  • Booth, P., Matolcsy, Z., & Weider, B. (2000). The impacts of enterprise resource planning systems on accounting practice—The Australian experience. Australian Accounting Review, 10, 4–18. https://doi.org/10.1111/j.1835-2561.2000.tb00066.x.
  • Negash, S. (2004). Business Intelligence. Communications of the association for information systems, 13, 177–195.
  • Elbashir, M. Z., Collier, P. A., & Sutton, S. G. (2011). The role of organizational absorptive capacity in strategic use of business intelligence to support integrated management control systems. The Accounting Review, 86, 155–184. https://doi.org/10.2308/accr.00000010.
  • Ferreira, A., & Otley, D. (2009). The design and use of performance management systems. An extended framework for analysis. Management Accounting Research, 20, 263–282. https://doi.org/10.1016/j.mar.2009.07.003.
  • Chiucchi, M. S., Gatti, M., Marasca, S. (2012). The relationship between management accounting systems and ERP systems in a medium-sized firm: A bidirectional perspective. Management Control, 3, 39–60 (2012). https://doi.org/10.3280/MACO2013-SU3003.
  • Granlund, M., & Malmi, T. (2002). Moderate impacts of ERP on management accounting: A lag or permanent outcome? Management Accounting Research, 13, 299–321. https://doi.org/ 10.1006/mare.2002.0189.
  • Rom, A., & Rohde, C. (2006). Enterprise resource planning systems, strategic enterprise management systems and management accounting. Journal of Enterprise Information Management, 19, 50–66. https://doi.org/10.1108/17410390610636878.
  • Silvi, R., Bartolini, M., Raffoni, A., & Visani, F. (2012) Business performance analytics: Level of adoption and support provided to performance measurement systems. Management Control, 3, 118–142. https://doi.org/10.3280/MACO2013-SU3006
  • Schläfke, M., Silvi, R., & Möeller, S. K. (2013). A framework from business analytics in performance management. International Journal of Productivity and Performance Management, 62, 110–122. https://doi.org/10.1108/17410401311285327.
  • Sherman, R. A buyer’s guide to choosing the right BI analytics tool. http://searchbusines sanalytics.techtarget.com/buyersguide/A-buyers-guide-to-choosing-the-right-BI-analytics-tool
  • Lönnqvist, A., & Pirttimaki, V. (2006). The measurement of business intelligence. Information Systems Management, 23, 32–40. https://doi.org/10.1201/1078.10580530/ 45769.23.1.20061201/91770.4.
  • Olszak, C. M., & Ziemba, E. (2007). Approach to building and implementing business intelligence systems. Interdisciplinary Journal of Information, Knowledge, and Management, 2, 135–148.
  • Shollo, A., & Kautz, K. (2010). Towards an understanding of business intelligence. In 21st Australian conference on information systems, paper 86, ACIS proceedings. .
  • Candiotto, R., Gandini, S. (2013). Strategic enterprise management in the taps and fittings sector: Application of the balanced scorecard methodology to business intelligence systems. In D. Mancini, E. D. J. Vaassen, & R. P. Dameri (Eds.), Accounting information systems for decision making. LNISO (Vol. 3, pp. 175–183). Berlin: Springer. https://doi.org/10.1007/978- 3-642-35761-9_1.
  • Brignall, S., & Ballantine, J. (2004). Strategic enterprise management systems: New directions for research. Management Accounting Research, 15, 225–240. https://doi.org/10. 1016/j.mar.2003.10.003
  • Chen, H., Ciang, R. H. L., & Storey, V. C. (2012). Business intelligence and analytics from big data to big impact. MIS Quarterly, 36, 1165–1188.
  • Schläfke, M., Silvi, R., & Möeller, S. K. (2013). A framework from business analytics in performance management. International Journal of Productivity and Performance Management, 62, 110–122. https://doi.org/10.1108/17410401311285327.
  • Sallam, R. L., Richardson, J., Hagerty, J., & Hostmann, B. (2011). Magic quadrant for business intelligence platforms. Stamford, CT: Gartner Group.
  • Granlund, M. (2011). Extending AIS research to management accounting and control issues: A research note. International Journal of Accounting Information Systems, 12, 3–19. https:// doi.org/10.1016/j.accinf.2010.11.001
  • Rom, A., & Rohde, C. (2006). Enterprise resource planning systems, strategic enterprise management systems and management accounting. Journal of Enterprise Information Management, 19, 50–66. https://doi.org/10.1108/17410390610636878.
  • Hagel, J. (2013). Why accountants should own big data, 20
  • Brands, K., & Holtzblatt, M. (2015). Business analytics: Transforming the role of management accountants. Management Accounting Quarterly, 16, 1–12.

فایل ها

هم رسانی

ارجاع به این مقاله

آمار