Public Sector Performance Management: Evaluating the Organisational Outcome of a Business Intelligence Based Budget Information System in the Context of a Federal Ministry
The implementation of Business Intelligence (BI) systems is often seen primarily from the technical point of view. The target outcome often only comprises reports and performance indicators, without considering organisational impacts. This case study has the aim to expose the additional value of implementing a BI-system by considering technical and organisational structures in the present as well as future implications. The implementation of a Business Intelligence based budget information system in Austria’s Federal Ministry of Science and Research induced, beside the technical results, an organisational change of budget planning and controlling as well as a new way of thinking was introduced.
KeywordsData warehouse Budget planning Intelligence based budget information system Federal organic budget act Budget component Budget planning and controlling Public sector Business intelligence based budget
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