Business Intelligence and Analytics Cost Accounting: An Empirical Study of the Perceptions of Stakeholders and Their Implications

摘要

As data driven decision-making using business intelligence and analytics (BI&A) becomes standard in companies, the importance of mitigating the accompanying growth in costs increases. Research shows that the increasing transparency of individual BI&A artefacts such as reports or analytic applications is necessary, but in practice and implementation lags behind. This article addresses the status quo for three types of stakeholders: users, developers, and managers. The results show where a strong need for action exists and this article identifies challenges for further research. These findings indicate that managers see BI&A cost accounting as having a high potential benefit - and believe the degree of implementation to be higher than other stakeholder types do. The authors identified comprehensibility as an important factor for user acceptance of BI&A cost accounting systems; this could be supported by a service-oriented approach. The authors conclude that BI&A professionals have to consider these different perceptions and their implications in order to gain traction for BI&A cost accounting.