Today, business intelligence (BI) systems are recognized as a prerequisite for organizational success by providing management with decision-supportive information. Along with the pervasion of BI in or-ganizations and its prospective benefits, BI has become widely established from a technological per-spective, but remains challenging from an organizational view. Because BI causes a high monolithic cost block within an organization, effective BI cost management mechanisms need to be implemented. This study focusses on the different design situations of BI cost allocations since a one-size-fits-all ap-proach is not supposed to be purposeful, but different situational requirements need to be considered. The design situations are characterized by relevant contextual factors, which we identify and thor-oughly analyze. A set of relevant contextual factors is derived from an extensive review of prior work as well as from a focus group study with subject-matter experts. The contextual factors are synthesized in a classification scheme according to the dimensions objectives, technology-, organization-, and en-vironment-related. Further, we discuss the characteristics of contextual factors and the impacts on cost allocation configurations in three archetypes of companies. Therefore, this publication delivers valuable insights for consideration in practice and stimulates further research on context-specific BI cost management.
Epple, Johannes, "CONTEXTUAL FACTORS INFLUENCING THE PURPOSEFUL ALLOCATION OF BUSINESS INTELLIGENCE COSTS" (2016). Research Papers. 88.