论自助商务智能与高校管理的相关性

IF 2.4 Q2 BUSINESS, FINANCE Journal of Accounting and Organizational Change Pub Date : 2020-11-13 DOI:10.1108/jaoc-09-2020-0131
M. Arnaboldi, Andrea Robbiani, P. Carlucci
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引用次数: 9

摘要

自仪表板首次出现以来的近40年,由于商业智能(BI)桌面软件(如Power BI、QlikView和Tableau)的普及,人们对仪表板重新产生了兴趣,这些软件统称为“自助服务”BI。使用这些商品软件工具,构建仪表板的工作显然变得更容易,更易于管理,不再需要专家的干预。本文旨在分析这种商品仪表板在一所大学的实施情况,探讨其在绩效管理过程中的作用,并调查仪表板是否影响组织(或不)。设计/方法/方法本文着重于作者开发的一个行动研究项目,其目标是设计和实施一个符合部门主管需求的动态绩效衡量工具。三位作者都参与了项目,分别作为项目经理,仪表板实施经理和会计经理的研究组织。研究结果揭示了所研究组织的程序和结果发生了具体但复杂的变化,仪表板成为边界基础设施,从而恢复了潜伏多年的技术和组织问题。在本文中,作者通过对自助式BI工具“革命”的探索,为数字时代和会计角色的辩论做出了贡献。这些工具的民主化和灵活性使人们开始讨论会计的两个核心和有些争议的功能:数据整合和个性化报告。
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On the relevance of self-service business intelligence to university management
Purpose Nearly 40 years since they first appeared, there is renewed interest in dashboards, engendered by the diffusion of business intelligence (BI) desktop software, such as Power BI, QlikView and Tableau, denoted collectively as “self-service” BI. Using these commodity software tools, the work to construct dashboards apparently becomes easier and more manageable and no longer requires the intervention of specialists. This paper aims to analyse the implementation of this kind of commodity dashboard in a university, exploring its role in performance management processes and investigating whether the dashboard affects the organisation (or not). Design/methodology/approach This paper focusses on an action research project developed by the authors, where the objective was to design and implement a dynamic performance measurement tool fitting the needs of department directors. The three authors were all involved in the project, respectively, as project manager, dashboard implementation manager and accounting manager of the studied organisation. Findings The results reveal a specific but complex change to the procedures and outcomes in the organisation studied, where the dashboard becomes a boundary infrastructure, thereby reviving technical and organisational problems that had been latent for years. Originality/value In this paper, the authors contribute to the debate on the digital age and the role of accounting with their exploration into the “revolution” of self-service BI tools. The democratisation and flexibility of these instruments put into discussion two core and somewhat controversial functions of accounting: data integration and personalised reporting.
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来源期刊
CiteScore
4.80
自引率
15.80%
发文量
30
期刊介绍: The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. To achieve this, the journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.
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