Purpose – This paper investigates how Business Intelligence (BI) systems influence Management Accounting Systems (MAS). In particular we study if and how Business Intelligence systems’ implementation and use affect Management Accounting techniques and Management Accountants’ role and competences. Design/methodology/approach – To investigate the issue at hand, an explorative field study, which involved BI consultants belonging to 12 Italian consulting firms, was carried out. Considering the scarcity of academic knowledge on the relationship between Management Accounting and Business Intelligence systems, we used the qualitative field study method since it permits to deal with complex “how” questions and, at the same time, to take into consideration multiple sites thus offering a comprehensive picture of the phenomenon. Originality/value – The paper findings contribute to the understanding of a phenomenon (impact of BI on MAS) which, to date, is rather unexplored thus, narrowing the gap between theory and practice. We also found that BI implementation can bring about not only incremental changes in the existing MAS but also more relevant ones by supporting the introduction of new and advanced MA techniques. Practical implications – By identifying changes in information production and management as well as levers and obstacles, which can prevent or favor a virtuous relationship between Business Intelligence systems and Management Accounting systems this research can be useful both for consultants and for client-companies in order to effectively manage BI projects and their impact on the MAS.
Business Intelligence systems and Management Accounting change: evidence from Italian consulting companies / Nespeca, Andrea; Chiucchi, MARIA SERENA. - ELETTRONICO. - (2016), pp. 1240-1253. (Intervento presentato al convegno 11th International Forum on Knowledge Assets Dynamics (IFKAD 2016) "Towards a New Architecture of Knowledge: Big Data, Culture and Creativity" tenutosi a Dresden (Germany) nel 15-17 June 2016).