<?xml version="1.0" encoding="UTF-8"?>

<modsCollection xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd">
<mods version="3.3">

<genre>conference paper</genre>

<titleInfo><title>Business Intelligence &amp; Analytics Cost Accounting: An Action Design Research Approach</title></titleInfo>





<name type="personal">
  <namePart type="given">Raphael</namePart>
  <namePart type="family">Grytz</namePart>
  <role><roleTerm type="text">author</roleTerm> </role><identifier type="local">4481</identifier></name>
<name type="personal">
  <namePart type="given">Artus</namePart>
  <namePart type="family">Krohn-Grimberghe</namePart>
  <role><roleTerm type="text">author</roleTerm> </role></name>
<name type="personal">
  <namePart type="given">Oliver</namePart>
  <namePart type="family">Müller</namePart>
  <role><roleTerm type="text">author</roleTerm> </role><identifier type="local">72849</identifier></name>







<name type="corporate">
  <namePart></namePart>
  <identifier type="local">196</identifier>
  <role>
    <roleTerm type="text">department</roleTerm>
  </role>
</name>








<abstract lang="eng">In order to sustain their competitive advantage, data driven organizations must continue investing in business intelligence and analytics (BI&amp;A) while mitigating inherent cost increases. Research shows that examining outlays by individual BI&amp;A artifact (e.g. reports, analytics) is necessary, but introduction in practice is cumbersome and adoption is slow. BI&amp;A service-oriented cost allocation (BIASOCA) represents an improvement to this situation. This approach enables to render the BI&amp;A cost pool accountable and improves cost transparency, which leads to a higher BI&amp;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&amp;A management from working with consumers to locate cost savings and drivers. After invoicing, consumers’ BI&amp;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.</abstract>

<originInfo><dateIssued encoding="w3cdtf">2020</dateIssued>
</originInfo>
<language><languageTerm authority="iso639-2b" type="code">eng</languageTerm>
</language>



<relatedItem type="host"><titleInfo><title>European Conference on Information Systems</title></titleInfo>
<part>
</part>
</relatedItem>


<extension>
<bibliographicCitation>
<chicago>Grytz, Raphael, Artus Krohn-Grimberghe, and Oliver Müller. “Business Intelligence &amp;#38; Analytics Cost Accounting: An Action Design Research Approach.” In &lt;i&gt;European Conference on Information Systems&lt;/i&gt;, 2020.</chicago>
<ieee>R. Grytz, A. Krohn-Grimberghe, and O. Müller, “Business Intelligence &amp;#38; Analytics Cost Accounting: An Action Design Research Approach,” 2020.</ieee>
<ama>Grytz R, Krohn-Grimberghe A, Müller O. Business Intelligence &amp;#38; Analytics Cost Accounting: An Action Design Research Approach. In: &lt;i&gt;European Conference on Information Systems&lt;/i&gt;. ; 2020.</ama>
<bibtex>@inproceedings{Grytz_Krohn-Grimberghe_Müller_2020, title={Business Intelligence &amp;#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} }</bibtex>
<mla>Grytz, Raphael, et al. “Business Intelligence &amp;#38; Analytics Cost Accounting: An Action Design Research Approach.” &lt;i&gt;European Conference on Information Systems&lt;/i&gt;, 2020.</mla>
<short>R. Grytz, A. Krohn-Grimberghe, O. Müller, in: European Conference on Information Systems, 2020.</short>
<apa>Grytz, R., Krohn-Grimberghe, A., &amp;#38; Müller, O. (2020). Business Intelligence &amp;#38; Analytics Cost Accounting: An Action Design Research Approach. &lt;i&gt;European Conference on Information Systems&lt;/i&gt;.</apa>
</bibliographicCitation>
</extension>
<recordInfo><recordIdentifier>17095</recordIdentifier><recordCreationDate encoding="w3cdtf">2020-06-17T09:49:08Z</recordCreationDate><recordChangeDate encoding="w3cdtf">2022-08-17T07:20:01Z</recordChangeDate>
</recordInfo>
</mods>
</modsCollection>
