@inproceedings{17095,
  abstract     = {{In order to sustain their competitive advantage, data driven organizations must continue investing in business intelligence and analytics (BI&A) while mitigating inherent cost increases. Research shows that examining outlays by individual BI&A artifact (e.g. reports, analytics) is necessary, but introduction in practice is cumbersome and adoption is slow. BI&A service-oriented cost allocation (BIASOCA) represents an improvement to this situation. This approach enables to render the BI&A cost pool accountable and improves cost transparency, which leads to a higher BI&A penetration of economically viable applications in organizations. Against this background, this paper aims at designing and implementing BIASOCA in a medium-sized company. To record organizational impact and increase customer acceptance, this study is carried out as action design research (ADR). Our findings indicate improvements in BI&A management from working with consumers to locate cost savings and drivers. After invoicing, consumers’ BI&A awareness increased, releasing resources while also making a better understanding of BIASOCA necessary. We detail how to implement BIASOCA in a real-life setting and the challenges attendant in so doing. Our research contributes to theory and practice with a set of design principles highlighting, besides the accuracy of cost accounting, the importance of collaboration, model comprehensibility and strategic alignment.}},
  author       = {{Grytz, Raphael and Krohn-Grimberghe, Artus and Müller, Oliver}},
  booktitle    = {{European Conference on Information Systems}},
  title        = {{{Business Intelligence & Analytics Cost Accounting: An Action Design Research Approach}}},
  year         = {{2020}},
}

@inproceedings{4778,
  abstract     = {{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       = {{Grytz, Raphael and Krohn-Grimberghe, Artus}},
  booktitle    = {{Proceedings of the 51st Hawaii International Conference on System Sciences}},
  isbn         = {{9780998133119}},
  publisher    = {{Hawaii International Conference on System Sciences}},
  title        = {{{Business Intelligence & Analytics Cost Accounting: A Survey on the Perceptions of Stakeholders}}},
  doi          = {{10.24251/hicss.2018.095}},
  year         = {{2018}},
}

@inproceedings{4781,
  abstract     = {{Data driven decision-making using business intelligence and analytics (BI&A) is now standard in many companies and the importance of mitigating the accompanying growth in costs is thus increasing. Research shows that, while improved cost transparency for BI&A is important in practice, introducing systems is hampered by the gap of available methods and approaches in academic literature. To address this gap, we present a state-of-the-art examination of cost accounting of BI&A. By using a systematic literature review approach, we create an overview of this topic. We conclude that little research has been done on BI&A cost accounting and that it requires further work. There are, however, some approaches which could improve accounting within a BI&A architectural landscape. Our research helps clarify the key constructs we consider crucial for a BI&A cost accounting approach. We summarize our results and propose future research perspectives.}},
  author       = {{Grytz, Raphael and Krohn-Grimberghe, Artus}},
  booktitle    = {{Proceedings of the Pacific Asia Conference on Information Systems (2018)}},
  location     = {{YOKOHAMA, Japan}},
  title        = {{{Business Intelligence & Analytics Cost Accounting: Review and Synthesis of the Literature}}},
  year         = {{2018}},
}

@article{5531,
  author       = {{Grytz, Raphael and Krohn-Grimberghe, Artus}},
  issn         = {{1947-3060}},
  journal      = {{International Journal of Systems and Service-Oriented Engineering}},
  number       = {{3}},
  pages        = {{37--59}},
  publisher    = {{IGI Global}},
  title        = {{{Business Intelligence and Analytics Cost Accounting: An Empirical Study of the Perceptions of Stakeholders and Their Implications}}},
  doi          = {{10.4018/IJSSOE.2018070103}},
  volume       = {{8}},
  year         = {{2018}},
}

@article{4779,
  author       = {{Grytz, Raphael and Krohn-Grimberghe, Artus}},
  issn         = {{1947-3060}},
  journal      = {{International Journal of Systems and Service-Oriented Engineering}},
  number       = {{2}},
  pages        = {{40--57}},
  publisher    = {{IGI Global}},
  title        = {{{Service-Oriented Cost Allocation for Business Intelligence and Analytics}}},
  doi          = {{10.4018/ijssoe.2017040103}},
  volume       = {{7}},
  year         = {{2017}},
}

@inproceedings{4780,
  abstract     = {{Quantifying and designing the cost pool generated by Business Intelligence and Analytics (BI&A) would improve cost transparency and invoicing processes, allowing a fairer, more exact allocation of costs to service consumers. Yet there is still no method for determining BI&A costs to provide a base for allocation purposes. While literature describes several methods for BI&A cost estimation on an ROI or resource-consumption level, none of these methods considers an overall approach for BI&A. To tackle this problem, we propose a service-oriented cost allocation model which calculates BI&A applications based on defined services, enabling a cost transfer to service consumers. This new approach specifies steps towards deriving a usable pricing scheme for an entire BI&A service portfolio – both for allocation purposes as well as improving cost evaluation of BI&A projects. Moreover, it prevents BI&A departments from being considered as the sole cost driver, increasing customer understanding and cost awareness.}},
  author       = {{Grytz, Raphael and Krohn-Grimberghe, Artus}},
  booktitle    = {{Proceedings of the 50th Hawaii International Conference on System Sciences (2017)}},
  isbn         = {{9780998133102}},
  publisher    = {{Hawaii International Conference on System Sciences}},
  title        = {{{Service-oriented Cost Allocation for Business Intelligence and Analytics: Who pays for BI&A?}}},
  doi          = {{10.24251/hicss.2017.123}},
  year         = {{2017}},
}

@article{4783,
  author       = {{Grytz, Raphael and Krohn-Grimberghe, Artus}},
  issn         = {{1862-5789}},
  journal      = {{BI-Spektrum}},
  pages        = {{16 -- 22}},
  publisher    = {{SIGS-DATACOM}},
  title        = {{{Business Intelligence & Analytics Kostenrechnung: Ergebnisse einer empirischen Untersuchung}}},
  volume       = {{4}},
  year         = {{2017}},
}

@inbook{4785,
  author       = {{Grytz, Raphael and Krohn-Grimberghe, Artus}},
  booktitle    = {{Handbuch Business Intelligence. Potenziale, Strategien, Best Practices}},
  editor       = {{Lang, Michael}},
  pages        = {{319 -- 338}},
  publisher    = {{Symposion}},
  title        = {{{BI-Service-orientierte Leistungsverrechnung}}},
  year         = {{2015}},
}

@article{4782,
  author       = {{Grytz, Raphael and Krohn-Grimberghe, Artus}},
  issn         = {{1862-5789}},
  journal      = {{BI-Spektrum}},
  pages        = {{41 -- 44}},
  title        = {{{Business Intelligence bekommt einen Preis}}},
  volume       = {{2}},
  year         = {{2014}},
}