Business Intelligence & Analytics Cost Accounting: Review and Synthesis of the Literature

R. Grytz, A. Krohn-Grimberghe, in: Proceedings of the Pacific Asia Conference on Information Systems (2018), YOKOHAMA, Japan, 2018.

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Conference Paper | Published | English
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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.
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Proceedings Title
Proceedings of the Pacific Asia Conference on Information Systems (2018)
Conference
Pacific Asia Conference on Information Systems (PACIS)
Conference Location
YOKOHAMA, Japan
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Grytz R, Krohn-Grimberghe A. Business Intelligence & Analytics Cost Accounting: Review and Synthesis of the Literature. In: Proceedings of the Pacific Asia Conference on Information Systems (2018). YOKOHAMA, Japan; 2018.
Grytz, R., & Krohn-Grimberghe, A. (2018). Business Intelligence & Analytics Cost Accounting: Review and Synthesis of the Literature. In Proceedings of the Pacific Asia Conference on Information Systems (2018). YOKOHAMA, Japan.
@inproceedings{Grytz_Krohn-Grimberghe_2018, place={YOKOHAMA, Japan}, title={Business Intelligence & Analytics Cost Accounting: Review and Synthesis of the Literature}, booktitle={Proceedings of the Pacific Asia Conference on Information Systems (2018)}, author={Grytz, Raphael and Krohn-Grimberghe, Artus}, year={2018} }
Grytz, Raphael, and Artus Krohn-Grimberghe. “Business Intelligence & Analytics Cost Accounting: Review and Synthesis of the Literature.” In Proceedings of the Pacific Asia Conference on Information Systems (2018). YOKOHAMA, Japan, 2018.
R. Grytz and A. Krohn-Grimberghe, “Business Intelligence & Analytics Cost Accounting: Review and Synthesis of the Literature,” in Proceedings of the Pacific Asia Conference on Information Systems (2018), YOKOHAMA, Japan, 2018.
Grytz, Raphael, and Artus Krohn-Grimberghe. “Business Intelligence & Analytics Cost Accounting: Review and Synthesis of the Literature.” Proceedings of the Pacific Asia Conference on Information Systems (2018), 2018.

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