The sensitivity of present-day
organizations to innovations in management
accounting (IMA) has seen a notable rise. These
innovations play a pivotal role by supplying
managers with vital tools that ensure the
endurance and viability of their establishments,
particularly in hyper-competitive landscapes.
Historically, management accounting has been a
primary foundation for corporate decisionmaking and control. Hence, it exhibits clear ties
with, and potential advantages from, business
intelligence (BI) technology utilization. The
study outcomes indicate a compelling research
arena for those in the accounting field.
Nevertheless, an examination of academic
publications in both accounting and information
systems periodicals exposes a gap in research
focusing on this interrelation. Despite the
anticipated array of benefits from BI services,
there are limited models and studies evaluating
the influence of BI functionalities on decisional
and organizational benefits. Thus, case studies
showcasing the effective use of BI and
visualization tools in management accounting
are of significant interest. This research
endeavors to investigate the adoption of BI as an
IMA and its influence on organizational
performance within the context of the decisionmaking environment. A qualitative study
conducted within a Moroccan banking
institution is used in this research to illustrate the
influence of Business Intelligence adoption on
decision-making and organizational advantages.
The study elucidates the process of BI system
adoption in management accounting
departments and underscores the benefits to their
corporate outcomes. The objective of the
findings is to exhibit a significant correlation
between the adoption of BI and enhanced
organizational performance.
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