Alignment of AIS with Business Intelligence Requirements



An important issue in the fields of accounting and management decision-making concerns the alignment of the accounting information system with an organization’s needs for conducting business intelligence activities. The present research identifies sources of requirements for business intelligence activities that are contingent on the degree of organizational formalization, information interdependence among functional areas, and dependence in interorganizational information sharing. Results of the empirical study indicated that, as hypothesized, the alignment between the accounting system design and the requirements for business intelligence resulted in a more successful system.


Information Interdependence Contingent Variable Functional Area Business Intelligence System Alignment 
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Copyright information

© Springer-Verlag Berlin Heidelberg 2004

Authors and Affiliations

  1. 1.Department of Accounting and MISBowling Green State UniversityUSA

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