Finance Transformation, Business Intelligence/Analytics Systems and Management Accounting Information Service Levels'

Wieder, B; Ossimitz, M-L

Finance Transformation, Business Intelligence/Analytics Systems and Management Accounting Information Service Levels'

Wieder, B

Ossimitz, M-L

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Publication Type:: Conference Proceeding
Citation:: 2025
Issue Date:: 2025-01-01

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Field	Value	Language
dc.contributor.author	Wieder, B https://orcid.org/0000-0002-7093-6213
dc.contributor.author	Ossimitz, M-L
dc.date	2024-06-19
dc.date.accessioned	2024-04-28T02:24:14Z
dc.date.available	2024-04-25
dc.date.available	2024-04-28T02:24:14Z
dc.date.issued	2025-01-01
dc.identifier.citation	2025
dc.identifier.uri	http://hdl.handle.net/10453/178422
dc.description.abstract	Our research investigates the trending topic finance transformation (FT), how FT projects impact on business intelligence and analytics (BI/A) systems and whether such impacts result in higher accounting information service levels. Using survey data collected from accounting and finance executives, the results of our SEM-PLS analysis indicate that FT projects lead to higher BI/A systems quality via two mediators: system/data integration and adoption of BI/A tools in management accounting. We also find that the use of ERP systems in management accounting has a complementary effect on those relationships and that FT projects indirectly lead to higher accounting information service levels.
dc.language	en
dc.relation.ispartof	MANUFACTURING & SERVICE ACCOUNTING RESEARCH CONFERENCE
dc.rights	info:eu-repo/semantics/embargoedAccess
dc.title	Finance Transformation, Business Intelligence/Analytics Systems and Management Accounting Information Service Levels'
dc.type	Conference Proceeding
utslib.location.activity	Aarhus, Denmark
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	embargoed	*
pubs.consider-herdc	false
utslib.copyright.embargo	2026-06-21T00:00:00+1000Z
dc.date.updated	2024-04-28T02:24:12Z
pubs.finish-date	2024-06-21
pubs.publication-status	Accepted
pubs.start-date	2024-06-19

Abstract:

Our research investigates the trending topic finance transformation (FT), how FT projects impact on business intelligence and analytics (BI/A) systems and whether such impacts result in higher accounting information service levels. Using survey data collected from accounting and finance executives, the results of our SEM-PLS analysis indicate that FT projects lead to higher BI/A systems quality via two mediators: system/data integration and adoption of BI/A tools in management accounting. We also find that the use of ERP systems in management accounting has a complementary effect on those relationships and that FT projects indirectly lead to higher accounting information service levels.

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http://hdl.handle.net/10453/178422