Journal Article10.1016/J.ACCINF.2016.03.001
Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage
118
TL;DR: This study aims to better understand how the quality of a Business Intelligence system improves the diagnostic and interactive dimensions of management control systems (MCS), thereby enhancing performance measurement capabilities, which in turn are positively associated with competitive advantage.
read more
About: This article is published in International Journal of Accounting Information Systems. The article was published on 01 Jun 2016. The article focuses on the topics: Competitive advantage & Business intelligence.
read more
Chat with Paper
AI Agents for this Paper
Find similar papers on Google Scholar, PubMed and Arxiv
Write a critical review of this paper
Analyze citations of this paper to find unaddressed research gaps
Citations
Impact of business analytics and enterprise systems on managerial accounting
TL;DR: A Managerial Accounting Data Analytics (MADA) framework based on the balanced scorecard theory in a business intelligence context is proposed that provides management accountants the ability to utilize comprehensive business analytics to conduct performance measurement and provide decision related information.
443
The role of business analytics capabilities in bolstering firms’ agility and performance
TL;DR: Analysis of BA capabilities indicates that BA capabilities strongly impact a firm’s agility through an increase in information quality and innovative capability and that both market and technological turbulence moderate the influence of firms' agility on firms' performance.
322
Two decades of research on business intelligence system adoption, utilization and success – A systematic literature review
NoorUl Ain,Giovanni Vaia,William H. DeLone,Mehwish Waheed +3 more
- 01 Oct 2019
TL;DR: Using a systematic literature review, comprehensive knowledge is presented about what has been found in the domain of BI system adoption, utilization and success and future directions for researchers and practitioners in terms of unexplored themes that may help organizations to obtain value from BI systems are suggested.
254
Business intelligence & analytics in management accounting research: Status and future focus
TL;DR: In this article, a review of the literature in top accounting and information systems journals indicates that to date, little research has focused on this link and proposes a framework for studying the relationship between BI&A and management accounting.
253
The changing technological environment and the future of behavioural research in accounting
TL;DR: In an era where the pace of change continues to escalate, behavioural research provides an ongoing avenue for explaining the likely effects of emergent changes on decision-making by providers, users and assurers of accounting information, and for providing ex ante enlightenment for policy-makers as discussed by the authors.
83
References
The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations.
Reuben M. Baron,David A. Kenny +1 more
TL;DR: This article seeks to make theorists and researchers aware of the importance of not using the terms moderator and mediator interchangeably by carefully elaborating the many ways in which moderators and mediators differ, and delineates the conceptual and strategic implications of making use of such distinctions with regard to a wide range of phenomena.
Common method biases in behavioral research: a critical review of the literature and recommended remedies.
TL;DR: The extent to which method biases influence behavioral research results is examined, potential sources of method biases are identified, the cognitive processes through which method bias influence responses to measures are discussed, the many different procedural and statistical techniques that can be used to control method biases is evaluated, and recommendations for how to select appropriate procedural and Statistical remedies are provided.
Evaluating Structural Equation Models with Unobservable Variables and Measurement Error
Claes Fornell,David F. Larcker +1 more
TL;DR: In this paper, the statistical tests used in the analysis of structural equation models with unobservable variables and measurement error are examined, and a drawback of the commonly applied chi square test, in additit...
63.5K
Firm Resources and Sustained Competitive Advantage
TL;DR: In this article, the authors examined the link between firm resources and sustained competitive advantage and analyzed the potential of several firm resources for generating sustained competitive advantages, including value, rareness, imitability, and substitutability.
51.8K
•Posted Content
Firm Resources and Sustained Competitive Advantage
TL;DR: In this article, a firm is considered to have a sustained competitive advantage when it is implementing a value creating strategy that no competitor is implementing and when these competitors are unable to duplicate the benefits of this strategy.
35.9K