{"department":[{"_id":"196"}],"title":"Business Intelligence & Analytics Cost Accounting: An Action Design Research Approach","_id":"17095","date_created":"2020-06-17T09:49:08Z","citation":{"mla":"Grytz, Raphael, et al. “Business Intelligence &#38; Analytics Cost Accounting: An Action Design Research Approach.” <i>European Conference on Information Systems</i>, 2020.","ama":"Grytz R, Krohn-Grimberghe A, Müller O. Business Intelligence &#38; Analytics Cost Accounting: An Action Design Research Approach. In: <i>European Conference on Information Systems</i>. ; 2020.","ieee":"R. Grytz, A. Krohn-Grimberghe, and O. Müller, “Business Intelligence &#38; Analytics Cost Accounting: An Action Design Research Approach,” 2020.","apa":"Grytz, R., Krohn-Grimberghe, A., &#38; Müller, O. (2020). Business Intelligence &#38; Analytics Cost Accounting: An Action Design Research Approach. <i>European Conference on Information Systems</i>.","bibtex":"@inproceedings{Grytz_Krohn-Grimberghe_Müller_2020, title={Business Intelligence &#38; Analytics Cost Accounting: An Action Design Research Approach}, booktitle={European Conference on Information Systems}, author={Grytz, Raphael and Krohn-Grimberghe, Artus and Müller, Oliver}, year={2020} }","short":"R. Grytz, A. Krohn-Grimberghe, O. Müller, in: European Conference on Information Systems, 2020.","chicago":"Grytz, Raphael, Artus Krohn-Grimberghe, and Oliver Müller. “Business Intelligence &#38; Analytics Cost Accounting: An Action Design Research Approach.” In <i>European Conference on Information Systems</i>, 2020."},"user_id":"72849","year":"2020","status":"public","author":[{"full_name":"Grytz, Raphael","id":"4481","last_name":"Grytz","first_name":"Raphael"},{"last_name":"Krohn-Grimberghe","full_name":"Krohn-Grimberghe, Artus","first_name":"Artus"},{"first_name":"Oliver","full_name":"Müller, Oliver","last_name":"Müller","id":"72849"}],"abstract":[{"lang":"eng","text":"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."}],"publication":"European Conference on Information Systems","date_updated":"2022-08-17T07:20:01Z","type":"conference","main_file_link":[{"url":"https://aisel.aisnet.org/ecis2020_rp/121/"}],"language":[{"iso":"eng"}]}