Business Intelligence (BI), as one of the modern information management technologies, facilitates the generation of accurate, timely, and reliable information for managerial decision-making through the integration, processing, and analysis of organizational data. The present study was conducted with the aim of developing a model for the application of Business Intelligence to enhance the quality of management accounting reports. In terms of purpose, this research is applied, and in terms of methodology, it is qualitative and based on the Grounded Theory approach proposed by Strauss and Corbin. Data were collected through semi-structured interviews with ten experts in the fields of management accounting, business intelligence, and information technology, and were analyzed using open, axial, and selective coding. The findings revealed that the application of Business Intelligence is influenced by causal, contextual, and intervening conditions and, through strategies such as the implementation of Business Intelligence systems, data integration, the design of interactive managerial dashboards, the development of reporting standards, and the empowerment of human resources, leads to the enhancement of the quality of management accounting reports. Furthermore, the implementation of these strategies results in outcomes including increased reporting speed and accuracy, reduced human errors, improved managerial decision-making quality, enhanced financial information transparency, reduced operational and financial risks, the development of data-driven decision-making, and improved organizational financial performance. The proposed model can serve as a practical framework for the implementation of Business Intelligence systems and the enhancement of management accounting reporting quality, providing valuable guidance for managers and policymakers.
Business Intelligence, Management Accounting, Quality of Management Accounting Reports, Grounded Theory, Data-Driven Decision-Making.