---
_id: '4778'
abstract:
- lang: eng
  text: 'As data driven decision-making using business intelligence and analytics
    (BI&A) becomes standard in companies, the importance of mitigating the accompanying
    growth in costs increases. Research shows that increasing transparency to the
    granularity of individual BI&A artefacts such as reports or analytic applications
    is a necessary means, but in practice the introduction of said systems is cumbersome
    and adoption is slow. We address the status quo of BI&A cost accounting for three
    types of stakeholders: users, developers and managers. The results show in which
    areas of application a strong need for action exists and we identify major challenges
    for further research are ahead. Our findings indicate for example that managers
    at the same time regard cost accounting for BI&A with a higher potential benefit
    while they also believe they have already established a higher degree of implementation
    in their enterprises compared to the other stakeholder types. We conclude that
    BI&A professionals have to consider these different perceptions to run a successful
    department and gain traction for BI&A cost accounting.'
author:
- first_name: Raphael
  full_name: Grytz, Raphael
  id: '4481'
  last_name: Grytz
- first_name: Artus
  full_name: Krohn-Grimberghe, Artus
  last_name: Krohn-Grimberghe
citation:
  ama: 'Grytz R, Krohn-Grimberghe A. Business Intelligence & Analytics Cost Accounting:
    A Survey on the Perceptions of Stakeholders. In: <i>Proceedings of the 51st Hawaii
    International Conference on System Sciences</i>. Koloa, HI, USA: Hawaii International
    Conference on System Sciences; 2018. doi:<a href="https://doi.org/10.24251/hicss.2018.095">10.24251/hicss.2018.095</a>'
  apa: 'Grytz, R., &#38; Krohn-Grimberghe, A. (2018). Business Intelligence &#38;
    Analytics Cost Accounting: A Survey on the Perceptions of Stakeholders. In <i>Proceedings
    of the 51st Hawaii International Conference on System Sciences</i>. Koloa, HI,
    USA: Hawaii International Conference on System Sciences. <a href="https://doi.org/10.24251/hicss.2018.095">https://doi.org/10.24251/hicss.2018.095</a>'
  bibtex: '@inproceedings{Grytz_Krohn-Grimberghe_2018, place={Koloa, HI, USA}, title={Business
    Intelligence &#38; Analytics Cost Accounting: A Survey on the Perceptions of Stakeholders},
    DOI={<a href="https://doi.org/10.24251/hicss.2018.095">10.24251/hicss.2018.095</a>},
    booktitle={Proceedings of the 51st Hawaii International Conference on System Sciences},
    publisher={Hawaii International Conference on System Sciences}, author={Grytz,
    Raphael and Krohn-Grimberghe, Artus}, year={2018} }'
  chicago: 'Grytz, Raphael, and Artus Krohn-Grimberghe. “Business Intelligence &#38;
    Analytics Cost Accounting: A Survey on the Perceptions of Stakeholders.” In <i>Proceedings
    of the 51st Hawaii International Conference on System Sciences</i>. Koloa, HI,
    USA: Hawaii International Conference on System Sciences, 2018. <a href="https://doi.org/10.24251/hicss.2018.095">https://doi.org/10.24251/hicss.2018.095</a>.'
  ieee: 'R. Grytz and A. Krohn-Grimberghe, “Business Intelligence &#38; Analytics
    Cost Accounting: A Survey on the Perceptions of Stakeholders,” in <i>Proceedings
    of the 51st Hawaii International Conference on System Sciences</i>, 2018.'
  mla: 'Grytz, Raphael, and Artus Krohn-Grimberghe. “Business Intelligence &#38; Analytics
    Cost Accounting: A Survey on the Perceptions of Stakeholders.” <i>Proceedings
    of the 51st Hawaii International Conference on System Sciences</i>, Hawaii International
    Conference on System Sciences, 2018, doi:<a href="https://doi.org/10.24251/hicss.2018.095">10.24251/hicss.2018.095</a>.'
  short: 'R. Grytz, A. Krohn-Grimberghe, in: Proceedings of the 51st Hawaii International
    Conference on System Sciences, Hawaii International Conference on System Sciences,
    Koloa, HI, USA, 2018.'
date_created: 2018-10-18T18:18:44Z
date_updated: 2022-01-06T07:01:21Z
doi: 10.24251/hicss.2018.095
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://scholarspace.manoa.hawaii.edu/bitstream/10125/49982/1/paper0095.pdf
oa: '1'
place: Koloa, HI, USA
publication: Proceedings of the 51st Hawaii International Conference on System Sciences
publication_identifier:
  isbn:
  - '9780998133119'
publication_status: published
publisher: Hawaii International Conference on System Sciences
status: public
title: 'Business Intelligence & Analytics Cost Accounting: A Survey on the Perceptions
  of Stakeholders'
type: conference
user_id: '4481'
year: '2018'
...