Factors Affecting Accountants Adopting Business Analytics and Business Intelligence

DOI

10.2991/978-2-38476-202-6_107How to use a DOI?

Keywords

Business Analytics; Business Intelligence; Accountant; UTAUT

Abstract

Accountants as producers of financial reporting data for organizations have an important role in creating and analyzing economic data in organizations. Adapting to technological developments and business competition requires accountants to adopt business intelligence and business analytics. Business intelligence is a set of methodologies, processes, architectures, and technologies that transform raw data into valuable information to create effective, tactical, and operational strategies that are more effective in decision-making. Business analytics is the set of skills, applications, technology, architecture, process, and methodology used to collect, store, and retrieve data for data analysis purposes in order to support decision making, inform business strategies, and ultimately drive performance. The study uses the Unified Theory of Acceptance and Use of Technology (UTAUT) to measure the adoption factor of business intelligence and business analytics (BI&A) by accountants. Four factors influence user acceptance, namely: performance expectancy, effort expectation, social influence, facilitating conditions. The population of this study is accountants in Indonesia and the sample of this research is the accountants who have adopted business analytics and business intelligence. The entire test of the accepted hypotheses is H1, H2, H3, H4, and H5 so that organizations that want to increase competitive advantage through BI&A can use the variables in this research to increase the adoption of the use of BI&A.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Irvan Bravely
AU  - Harmiati Hatta
AU  - Husna Khairunnisa
AU  - Queen Tessalonika Panggalo
PY  - 2024
DA  - 2024/02/15
TI  - Factors Affecting Accountants Adopting Business Analytics and Business Intelligence
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
PB  - Atlantis Press
SP  - 811
EP  - 823
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-202-6_107
DO  - 10.2991/978-2-38476-202-6_107
ID  - Bravely2024
ER  -