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Business Intelligence and Analytics Cost Accounting: An Empirical Study of the Perceptions of Stakeholders and Their Implications

Business Intelligence and Analytics Cost Accounting: An Empirical Study of the Perceptions of Stakeholders and Their Implications
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Author(s): Raphael Grytz (Paderborn University, Paderborn, Germany)and Artus Krohn-Grimberghe (Paderborn University, Paderborn, Germany)
Copyright: 2018
Volume: 8
Issue: 3
Pages: 23
Source title: International Journal of Systems and Service-Oriented Engineering (IJSSOE)
Editor(s)-in-Chief: Wuhui Chen (Sun Yat-sen University, China)
DOI: 10.4018/IJSSOE.2018070103

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Abstract

As data driven decision-making using business intelligence and analytics (BI&A) becomes standard in companies, the importance of mitigating the accompanying growth in costs increases. Research shows that the increasing transparency of individual BI&A artefacts such as reports or analytic applications is necessary, but in practice and implementation lags behind. This article addresses the status quo for three types of stakeholders: users, developers, and managers. The results show where a strong need for action exists and this article identifies challenges for further research. These findings indicate that managers see BI&A cost accounting as having a high potential benefit - and believe the degree of implementation to be higher than other stakeholder types do. The authors identified comprehensibility as an important factor for user acceptance of BI&A cost accounting systems; this could be supported by a service-oriented approach. The authors conclude that BI&A professionals have to consider these different perceptions and their implications in order to gain traction for BI&A cost accounting.

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