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Rahimi Holori, Banafsheh, Ahmadi, Faegh, Khanmohammadi, Mohammadhamed, Ranjbar, Mohammad Hossein, KORDLOUIE, HAMIDREZA. (1402). Development and Assessment of a Business Intelligence-based Management Accounting Information System Model: A Structural Equation Modeling Approach. , 8(31), 27-40. doi: 10.30495/ijfma.2023.21715
Banafsheh Rahimi Holori; Faegh Ahmadi; Mohammadhamed Khanmohammadi; Mohammad Hossein Ranjbar; HAMIDREZA KORDLOUIE. "Development and Assessment of a Business Intelligence-based Management Accounting Information System Model: A Structural Equation Modeling Approach". , 8, 31, 1402, 27-40. doi: 10.30495/ijfma.2023.21715
Rahimi Holori, Banafsheh, Ahmadi, Faegh, Khanmohammadi, Mohammadhamed, Ranjbar, Mohammad Hossein, KORDLOUIE, HAMIDREZA. (1402). 'Development and Assessment of a Business Intelligence-based Management Accounting Information System Model: A Structural Equation Modeling Approach', , 8(31), pp. 27-40. doi: 10.30495/ijfma.2023.21715
Rahimi Holori, Banafsheh, Ahmadi, Faegh, Khanmohammadi, Mohammadhamed, Ranjbar, Mohammad Hossein, KORDLOUIE, HAMIDREZA. Development and Assessment of a Business Intelligence-based Management Accounting Information System Model: A Structural Equation Modeling Approach. , 1402; 8(31): 27-40. doi: 10.30495/ijfma.2023.21715

Development and Assessment of a Business Intelligence-based Management Accounting Information System Model: A Structural Equation Modeling Approach

International Journal of Finance & Managerial Accounting
دوره 8، شماره 31، آذر 2023، صفحه 27-40  XML اصل مقاله (933.9 K)
نوع مقاله: Original Article
شناسه دیجیتال (DOI): 10.30495/ijfma.2023.21715
نویسندگان
Banafsheh Rahimi Holori1؛ Faegh Ahmadi email 2؛ Mohammadhamed Khanmohammadi3؛ Mohammad Hossein Ranjbarorcid 4؛ HAMIDREZA KORDLOUIEorcid 5
1Department of Accounting, Qeshm International Branch,Islamic Azad University, Qeshm Island, Iran
2Assistant Professor, Department of Accounting, Qeshm Branch, Islamic Azad University, Qeshm, Iran
3Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran.
4Departmenet of Accounting and Finance, Faculty of Humanities, Islamic Azad University, Bandar Abbas Branch, Bandar Abbas
5FACULTY OF MANAGEMENT AND ACCOUNTING, ISLAMIC AZAD UNIVERCITY, ISLAMSHAHR BRANCH
چکیده
Development and Assessment of a Business Intelligence-based Management Accounting Information System Model: A Structural Equation Modeling Approach
Abstract
Non-academic models have been used to examine the importance of business intelligence (BI) and business analysis in supporting business decisions, as well as their links with management accounting (MA). The structural equation modeling approach was used in this study to evaluate a conceptual business intelligence-based management accounting information system model.
The qualitative section of the study included qualitative content analysis and grounded theory to create a business intelligence-based management accounting information system model comprised of causal conditions, strategies, underlying conditions, intervening conditions, and outcomes. The quantitative section employed structural equation modeling to evaluate the effects of the identified parameters on the effectiveness of the management accounting information system. According to the findings, the identified factors had a substantial impact on the research variables.
Keywords: Management Accounting Information System, Business Intelligence, Grounded Theory, Structural Equation Modeling, Causal Conditions, Intervening Conditions, Underlying Conditions, Outcomes
کلیدواژه‌ها
Management Accounting Information System؛ Business Intelligence؛ Grounded Theory؛ Structural Equation Modeling؛ Causal Conditions
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