The Role of Business Intelligence/Analytics Systems in Translating ‘Finance Transformation’ Efforts into Higher Accounting Information Service Levels

Publication Type:
Conference Proceeding
Citation:, 2019, 2019 - forthcoming
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Our research investigates the trending topic ‘finance transformation’ (FT), how FT projects impact on the quality of business intelligence and analytics (BI/A) systems and to what extent such impacts result in higher internal accounting information service levels. Using survey data collected from accounting and finance executives the results of our SEM-PLS path model indicate that IT and efficiency centric FT projects lead to higher BI/A systems quality via two mediators: system/data integration and adoption of BA tools in management accounting. We also find that the use of ERP systems in management accounting has a complimentary effect in some of those relationships. Finally, we find that FTP projects actually lead to higher internal accounting information service levels via the above-mentioned indirect relationships, thereby providing first systematic evidence of managerial benefits associated with FT projects.
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