Autori
Montemari, Marco
Lasca, Walter

Titolo
What Makes Business Intelligence & Analytics
Periodico
MC
Anno: 2025 - Fascicolo: 2 - Pagina iniziale: 133 - Pagina finale: 156

Despite the growing interest in Business Intelligence & Analytics (BI&A) systems, many organizations still struggle to fully embed these tools into their Management Accounting (MA) practices after initial adoption. Yet, limited attention has been devoted to the stage of actual use, and prior studies have mostly examined individual enablers of use in isolation. This paper addresses this gap by investigating which bundle of enabling factors most frequently recur across organizations that have integrated BI&A systems into their MA practices. Drawing on the Unified Theory of Acceptance and Use of Technology (UTAUT) as a conceptual lens, the study is based on a cross-sectional field study involving eight Italian medium-sized and large companies.



SICI: 2239-0391(2025)2<133:WMBI&A>2.0.ZU;2-F
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=78314&Tipo=Articolo PDF

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