A Structural Model of the Effect of Business Intelligence on the Transformation of Management Accounting Tools through Big Data and Blockchain Technologies

Parinaz Valizadeh Arjomand; Ahmad Yaghoobnezhad; Amir Reza Keyghobadi; Ali Esmaeilzadeh Moghari

Authors

Parinaz Valizadeh Arjomand Department of Accounting, CT.C., Islamic Azad University, Tehran, Iran Author https://orcid.org/0009-0006-1297-3514
Ahmad Yaghoobnezhad Department of Accounting, CT.C., Islamic Azad University, Tehran, Iran Corresponding author https://orcid.org/0000-0002-3521-9980
Amir Reza Keyghobadi Department of Industrial Management, CT.C., Islamic Azad University, Tehran, Iran Author https://orcid.org/0000-0002-1771-7257
Ali Esmaeilzadeh Moghari Department of Accounting, CT.C., Islamic Azad University, Tehran, Iran Author https://orcid.org/0009-0003-5517-397X

Keywords:

Business intelligence, big data, management accounting tools, blockchain, modeling

Abstract

This study presents a structural model of the effect of business intelligence on the transformation of management accounting tools through big data and blockchain technologies. The research was applied, descriptive, and field-based in nature and adopted a quantitative approach using a questionnaire as the data collection instrument. Descriptive statistics and frequency tables were used to analyze the demographic data. A one-sample t-test was employed to examine the research variables relative to the midpoint of the measurement scale. Statistical analyses were conducted using SPSS version 26, while partial least squares (PLS) modeling was performed using SmartPLS 3. The results of the structural model fit assessment indicated that the model fit indices were at appropriate and desirable levels and that the proposed research model demonstrated an acceptable fit. Accordingly, future studies may apply the present research model to different case studies involving various companies or industries to investigate the effect of business intelligence on the transformation of management accounting tools through big data and blockchain technologies and to measure the magnitude of these effects. The findings may enable managers and stakeholders to make appropriate investments to improve management accounting practices in companies and industries based on big data technologies, blockchain, and business intelligence systems.

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