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AuthorYoussef, Mayada Abd El Aziz
AuthorMahama, Habib
Available date2022-12-20T07:14:03Z
Publication Date2021-06-15
Publication NameJournal of Accounting and Organizational Change
Identifierhttp://dx.doi.org/10.1108/JAOC-02-2020-0026
CitationYoussef, M. A. E. A., & Mahama, H. (2021). Does business intelligence mediate the relationship between ERP and management accounting practices?. Journal of Accounting & Organizational Change.
ISSN1832-5912
URIhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85107837489&origin=inward
URIhttp://hdl.handle.net/10576/37419
AbstractPurpose: 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.
SponsorUnited Arab Emirates University (UAEU) - grant #UPAR-G00003277.
Languageen
PublisherEmerald
SubjectBudgeting practices
Business intelligence and analytics
Costing practices
Enterprise resource planning
Management accounting practices
Performance evaluation practices
Strategic enterprise management
United Arab Emirates
TitleDoes business intelligence mediate the relationship between ERP and management accounting practices?
TypeArticle
Pagination686-703
Issue Number5
Volume Number17
dc.accessType Abstract Only


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