Today business intelligence (BI) systems, which provide management with decision-supportive information, are considered to be a prerequisite for organizational success. In contrast to the operation of BI, BI system management is still an emerging topic in information systems (IS) research. Even though the cost management of BI systems is highly relevant for practice, the field is widely unexplored. Cost allocations for BI systems are supposed to enhance transparency, create cost awareness and support the management of resources of the BI system. In our research we have conducted two focus group studies to examine the basis for BI cost allocations. First, we derive management goals and design principles for a BI cost allocation from an exploratory focus group. In a second step, we evaluate the goals and the design principles in a confirmatory focus group. Our research provides valuable insights on the application of BI cost allocations from our focus groups and contributes a basis for the design of BI cost allocation methods.
Epple, Johannes; Bischoff, Stefan; and Aier, Stephan, "Management Objectives and Design Principles for the Cost Allocation of Business Intelligence" (2015). PACIS 2015 Proceedings. 187.