文章基本信息

标题：The effect of Business Intelligence Tools on Raising the Efficiency of Modern Management Accounting
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作者：ZIAD AL-ZUBI ; OSAMA SAMIH SHABAN ; NABIL ALNASER 等
期刊名称：International Review of Management and Business Research
印刷版ISSN：2307-5953
电子版ISSN：2306-9007
出版年度：2014
卷号：3
期号：1Part 1
页码：68-77
出版社：Academy of IRMBR
摘要：This research study aims to update existing, traditional management accounting inquiry and decisions system, in a holistic sense, so management accounting can reclaim its leading role in decision-making. The main role of management accounting is to use available information in the best possible way to make the best possible decisions. Handling information to highest possible use in order to increase the efficiency of management accounting information system can be achieved through the adoption of Business Intelligence tools (BI). Business intelligence tools such as ETL (Extract, Transform, and Load), OLAP (Online Analytical Process), DWH (Data Warehouse) have been addressed. For achieving this purpose, number of 40 questionnaires has been designed, circulated by hand to a randomly selected sample of information technology department and board of directors at the Jordanian Industrial Companies listed at Amman Stock Exchange, SPSS package applied for the purpose of statistical analysis; arithmetic means, standard deviations, percentages and Simple Regression. Finally, the study concluded that, the use of business intelligence tools has a significant positive effect on modern management accounting, the decision process can be more effective, and Management can save time and money through the use of BI tools.
关键词：Management accounting; Business intelligence; OLAP; ETL; DWH.