Performance Impacts of Business Intelligence and Analytics Systems – the Mediating Role of Management Accounting Information Quality

Wieder, B; Ossimitz, ML

Performance Impacts of Business Intelligence and Analytics Systems – the Mediating Role of Management Accounting Information Quality

Wieder, B

Ossimitz, ML

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Publisher:: International Hellenic University
Publication Type:: Conference Proceeding
Citation:: Proceedings of the 16th ICESALM 2019, 2019, (112-138), pp. 112-138
Issue Date:: 2019-06-29

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Field	Value	Language
dc.contributor.author	Wieder, B https://orcid.org/0000-0002-7093-6213
dc.contributor.author	Ossimitz, ML
dc.date	2019-07-01
dc.date.accessioned	2022-05-11T03:40:42Z
dc.date.available	2022-05-11T03:40:42Z
dc.date.issued	2019-06-29
dc.identifier.citation	Proceedings of the 16th ICESALM 2019, 2019, (112-138), pp. 112-138
dc.identifier.uri	http://hdl.handle.net/10453/157232
dc.description.abstract	Our research investigates the impact of management accounting (MA) information quality on organisational performance by considering the role of business intelligence and analytics (BI/A) systems and environmental uncertainty. By drawing on the resource-based view, dynamic capabilities theory and information and systems quality frameworks, we develop a model which establishes the scope and frequency of MA decision support methods used in an organisation and MA information service levels as performance enhancing aspects of MA information quality. Using survey data collected from accounting and finance executives, the results of our PLS-SEM path model confirm that both of these aspects of MA information quality are positively associated with organisational performance and that such effects are – at least partly – moderated by environmental uncertainty. We also find strong support for the predicted impact of BI/A systems quality on both MA information quality constructs. Finally, the results for our path model analysis also reveal that the effects between BI/A systems quality and MA information quality characteristics also ‘translate’ into a significant indirect effect of BI/A systems quality on performance.
dc.language	en
dc.publisher	International Hellenic University
dc.relation.ispartof	Proceedings of the 16th ICESALM 2019
dc.relation.ispartof	International Conference on Enterprises, Systems, Accounting, Logistics & Management
dc.rights	info:eu-repo/semantics/openAccess
dc.title	Performance Impacts of Business Intelligence and Analytics Systems – the Mediating Role of Management Accounting Information Quality
dc.type	Conference Proceeding
utslib.location.activity	Chania, Greece
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	open_access	*
pubs.consider-herdc	false
dc.date.updated	2022-05-11T03:40:39Z
pubs.finish-date	2019-07-03
pubs.issue	112-138
pubs.publication-status	Published
pubs.start-date	2019-07-01
utslib.citation.issue	112-138

Abstract:

Our research investigates the impact of management accounting (MA) information quality on organisational performance by considering the role of business intelligence and analytics (BI/A) systems and environmental uncertainty. By drawing on the resource-based view, dynamic capabilities theory and information and systems quality frameworks, we develop a model which establishes the scope and frequency of MA decision support methods used in an organisation and MA information service levels as performance enhancing aspects of MA information quality. Using survey data collected from accounting and finance executives, the results of our PLS-SEM path model confirm that both of these aspects of MA information quality are positively associated with organisational performance and that such effects are – at least partly – moderated by environmental uncertainty. We also find strong support for the predicted impact of BI/A systems quality on both MA information quality constructs. Finally, the results for our path model analysis also reveal that the effects between BI/A systems quality and MA information quality characteristics also ‘translate’ into a significant indirect effect of BI/A systems quality on performance.

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http://hdl.handle.net/10453/157232