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Does business intelligence mediate the relationship between ERP and management accounting practices?

Author

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  • Mayada Abd El-Aziz Youssef
  • Habib Mahama

Abstract

Purpose - 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.

Suggested Citation

  • Mayada Abd El-Aziz Youssef & Habib Mahama, 2021. "Does business intelligence mediate the relationship between ERP and management accounting practices?," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 17(5), pages 686-703, June.
    • Handle: RePEc:eme:jaocpp:jaoc-02-2020-0026
    DOI: 10.1108/JAOC-02-2020-0026
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    Citations

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    Cited by:

    1. Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.
    2. Broccardo, Laura & Tenucci, Andrea & Agarwal, Reeti & Alshibani, Safiya Mukhtar, 2024. "Steering digitalization and management control maturity in small and medium enterprises (SMEs)," Technological Forecasting and Social Change, Elsevier, vol. 204(C).

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