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

Authors

Bernhard Wieder, University of Technology, SydneyFollow
Maria Luise Ossimitz, University of Technology, SydneyFollow

Abstract

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.

Recommended Citation

Wieder, Bernhard and Ossimitz, Maria Luise, "The Role of Business Intelligence/Analytics Systems in Translating ‘Finance Transformation’ Efforts into Higher Accounting Information Service Levels" (2019). PACIS 2019 Proceedings. 69.
https://aisel.aisnet.org/pacis2019/69