The Impact of Business Intelligence Systems on Management Accounting in Companies: Literature Review


  • Mehdi ACHHAIBA Ibn Tofail University
  • Lalla Zhor OMARI ALAOUI Ibn Tofail University


Business Intelligence, Management Accounting, Management Accountant, Performance Measurement, Literature review


The aim of this paper is to summarise the current knowledge regarding the impacts of business intelligence systems (BI Systems) on management accounting (MA) in companies. To this end, analyse of relevant literature was deemed appropriate given the scarcity of this type of research and the lack of holistic evidence addressing the relationship between BI systems and MA.

The literature explored suggests that BI systems, as analysis-oriented solutions, appear to support existing MA tasks, such as reporting, analysis and budgeting. Additionally, BI systems appear to stimulate companies to adopt advanced MA techniques, such as key performance indicators, balanced scorecard, activity-based costing, benchmarking, customer satisfaction survey, target costing, lifecycle costing, etc. The role of management accountants also continues to evolve in parallel, moving from that of a technical expert to that of a business partner supporting decision making.

On the basis of the analysis carried out, it can be argued that the support of MA continues to improve with the advent of BI systems. This trend may increase in the coming years. It is also important to note that, compared to ERP systems, BI systems offer better access to information and better information analysis capabilities. As such, a BI solution could be introduced to complement and leverage the performance of ERP systems, within integrated information systems.


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How to Cite

ACHHAIBA , M., & OMARI ALAOUI , L. Z. (2022). The Impact of Business Intelligence Systems on Management Accounting in Companies: Literature Review. Revue Du contrôle, De La Comptabilité Et De l’audit , 6(1). Retrieved from