The Effect of Business Intelligence on Management Accounting Information System

Abstract

In today's business world, we are faced with high volumes of data. New developments in IT provide organizations with effective and efficient access and storage of information. In any case, there is a long distance between the mass of data and its use. Management accounting information system has changed as a key to success in today's business environment. In the field of management accounting, if the accounting information system is not capable of providing information to business managers timely and quickly, organizations' success will be threatened in the competitive environment. To cope with competitors and growth of long-term strategies, the accounting information system should benefit from business intelligence techniques to provide timely and effective financial information. The important competitive advantage against opponents and business competitors in the market is the most important reason to create intelligent systems. The purpose of business intelligence is to help control the flow and resources of business information within and around the organization. In this study, based on the research objectives, using a meta-analysis, some of the applied criteria and parameters of accounting information systems were examined based on business intelligence features. In addition, a model was proposed based on four categories of relationships and inferences, warning and reporting systems, and tools for effective analysis and decision-making. Among the criteria in the literature review are group decision-making, optimization, integration, simulation, traffic reports, prototyping based on the original version, two-way argument process, awareness technology, informing on the content, fuzzificatio, data mining, data storage, real-time analysis process, establishing communication  channels, creating intelligent factors etc. Therefore, the necessity to use a business intelligence-based model in management accounting information system is proposed.