Does business intelligence mediate the relationship between ERP and management accounting practices?

IF 2.4 Q2 BUSINESS, FINANCE

Journal of Accounting and Organizational Change Pub Date : 2021-06-15 DOI:10.1108/JAOC-02-2020-0026

M. Youssef, H. Mahama

{"title":"Does business intelligence mediate the relationship between ERP and management accounting practices?","authors":"M. Youssef, H. Mahama","doi":"10.1108/JAOC-02-2020-0026","DOIUrl":null,"url":null,"abstract":"\nPurpose\nThe purpose of this study is to investigate the role of business intelligence and analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP) and three sets of management accounting practices (MAPs): budgeting, costing and performance evaluation. It also examines the extent to which the usage of ERP affects the intensity of the application of various MAPs.\n\n\nDesign/methodology/approach\nStructural equation modeling (SmartPLS 3) is used to analyze data collected from a cross-sectional survey of 82 firms in the UAE. The results indicate that the constructs are valid and reliable and that the model supports the research hypotheses.\n\n\nFindings\nThe findings confirm the positive effect of the extent of using ERP systems, as a construct of modules, on the extent of applying three sets of MAPs. They also show that the extent of the use of BI&A systems partially mediates the relationship between the extent of the use of ERP systems and intensity of applying each of the three sets of MAPs.\n\n\nPractical implications\nThe results encourage organizations to adopt BI&A to reap the full benefits of ERP.\n\n\nOriginality/value\nIn contrast to the extant research that presumes a direct influence of ERP on MAPs, this study investigates if the extent of the use of BI&A mediates the presumed relationship between the extent of the use of ERP and intensity of applying each of the three sets of MAPs.\n","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"1 1","pages":""},"PeriodicalIF":2.4000,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"5","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting and Organizational Change","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/JAOC-02-2020-0026","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}

引用次数: 5

Abstract

Purpose The purpose of this study is to investigate the role of business intelligence and analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP) and three sets of management accounting practices (MAPs): budgeting, costing and performance evaluation. It also examines the extent to which the usage of ERP affects the intensity of the application of various MAPs. Design/methodology/approach Structural equation modeling (SmartPLS 3) is used to analyze data collected from a cross-sectional survey of 82 firms in the UAE. The results indicate that the constructs are valid and reliable and that the model supports the research hypotheses. Findings The findings confirm the positive effect of the extent of using ERP systems, as a construct of modules, on the extent of applying three sets of MAPs. They also show that the extent of the use of BI&A systems partially mediates the relationship between the extent of the use of ERP systems and intensity of applying each of the three sets of MAPs. Practical implications The results encourage organizations to adopt BI&A to reap the full benefits of ERP. Originality/value In contrast to the extant research that presumes a direct influence of ERP on MAPs, this study investigates if the extent of the use of BI&A mediates the presumed relationship between the extent of the use of ERP and intensity of applying each of the three sets of MAPs.

查看原文本刊更多论文

商业智能是否调解了ERP和管理会计实践之间的关系?

本研究的目的是探讨商业智能与分析(BI&A)在企业资源规划(ERP)与三套管理会计实务(map):预算、成本和绩效评估之间的中介作用。它还审查了ERP的使用在多大程度上影响了各种地图的应用强度。设计/方法/方法结构方程模型(SmartPLS 3)用于分析从阿联酋82家公司的横断面调查中收集的数据。结果表明，构建的模型有效可靠，模型支持研究假设。研究结果证实了ERP系统作为一种模块结构的使用程度对三套map的应用程度的积极影响。他们还表明，会计核算系统的使用程度部分地调节了ERP系统的使用程度和三套map的应用强度之间的关系。实际意义该结果鼓励组织采用会计核算，以获得ERP的全部好处。原创性/价值与现有的假设ERP对map有直接影响的研究相反，本研究调查了BI&A的使用程度是否介导了ERP的使用程度与三套map的应用强度之间的假定关系。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Journal of Accounting and Organizational Change BUSINESS, FINANCE-

CiteScore

4.80

自引率

15.80%

发文量

期刊介绍： The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. To achieve this, the journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.