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Critical Success Factors for Implementation of Self-Service Business Intelligence in Management Accounting

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  • Muhammad Alam Mauludina
  • Sri Mulyani
  • Zaldy Adrianto

Abstract

The practice of data analytics in management accounting has grown with the increasing business complexity, necessitating new strategies for data processing and analysis that support better decision-making. Although studies on this subject are scarce, Self-Service Business Intelligence (SSBI) system is an intriguing topic of discussion. Therefore, this study aimed to explore success factors of implementation of the SSBI systems in management accounting. To accomplish this, a Systematic Literature Review (SLR) was conducted, examining the latest related publications. Furthermore, it adopted a search procedure as well as inclusion and exclusion criteria to select 28 sample articles. The results showed that success factors were classified into users, organizational, and technology perspectives. From the perspective of users, most citations emphasized the importance of capabilities in implementation of the SSBI, in order to make them self-reliant towards the IT division. Most citations from organizational perspective focused on the significance of collaboration across divisions, emphasizing the involvement of various parties in the SSBI implementation. Additionally, most citations from a technology perspective were data management and governance, which supported data growth and organizational paradigm changes.

Suggested Citation

  • Muhammad Alam Mauludina & Sri Mulyani & Zaldy Adrianto, 2023. "Critical Success Factors for Implementation of Self-Service Business Intelligence in Management Accounting," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 12, May.
    • Handle: RePEc:bjz:ajisjr:2411
    DOI: https://doi.org/10.36941/ajis-2023-0078
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    References listed on IDEAS

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    1. Steen Nielsen, 2018. "Reflections on the applicability of business analytics for management accounting – and future perspectives for the accountant," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 14(2), pages 167-187, June.
    2. Mohammad Daradkeh & Radwan Moh'd Al-Dwairi, 2017. "Self-Service Business Intelligence Adoption in Business Enterprises: The Effects of Information Quality, System Quality, and Analysis Quality," International Journal of Enterprise Information Systems (IJEIS), IGI Global, vol. 13(3), pages 65-86, July.
    3. Bullen, Christine V. & Rockart, John F., 1981. "A primer on critical success factors," Working papers 1220-81. Report (Alfred P, Massachusetts Institute of Technology (MIT), Sloan School of Management.
    4. Mohammad Daradkeh & Radwan Moh'd Al-Dwairi, 2017. "Self-Service Business Intelligence Adoption in Business Enterprises: The Effects of Information Quality, System Quality, and Analysis Quality," International Journal of Enterprise Information Systems (IJEIS), IGI Global, vol. 13(3), pages 65-85, July.
    5. Michael O’Neill & Anthony Brabazon, 2019. "Business analytics capability, organisational value and competitive advantage," Journal of Business Analytics, Taylor & Francis Journals, vol. 2(2), pages 160-173, July.
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