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

Document Type : Original Article

Authors
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.
Abstract
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.
Keywords
Management accounting information system
business intelligence
grounded theorizing
qualitative research
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