Critical Success Factors for Implementation of Self-Service Business Intelligence in Management Accounting

Abstract

The practice of data analytics in management accounting has grown with the increasing business complexity, necessitating new strategies for data processing and analysis that support better decision-making. Although studies on this subject are scarce, Self-Service Business Intelligence (SSBI) system is an intriguing topic of discussion. Therefore, this study aimed to explore success factors of implementation of the SSBI systems in management accounting. To accomplish this, a Systematic Literature Review (SLR) was conducted, examining the latest related publications. Furthermore, it adopted a search procedure as well as inclusion and exclusion criteria to select 28 sample articles. The results showed that success factors were classified into users, organizational, and technology perspectives. From the perspective of users, most citations emphasized the importance of capabilities in implementation of the SSBI, in order to make them self-reliant towards the IT division. Most citations from organizational perspective focused on the significance of collaboration across divisions, emphasizing the involvement of various parties in the SSBI implementation. Additionally, most citations from a technology perspective were data management and governance, which supported data growth and organizational paradigm changes.

Received: 24 February 2023 / Accepted: 21 April 2023 / Published: 5 May 2023