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Business Intelligence & Analytics Cost Accounting: A Survey on the Perceptions of Stakeholders
TLDR
BI&A professionals have to consider different perceptions to run a successful department and gain traction for BI&A cost accounting, as well as identify major challenges for further research are ahead.
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Service-Oriented Cost Allocation for Business Intelligence and Analytics: Helping Service Consumers to Increase Business Value
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Service-oriented Cost Allocation for Business Intelligence and Analytics: Who pays for BI&A?
TLDR
This work proposes a service-oriented cost allocation model which calculates BI&A applications based on defined services, enabling a cost transfer to service consumers and prevents BI &A departments from being considered as the sole cost driver, increasing customer understanding and cost awareness.
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Business Intelligence & Analytics Cost Accounting: Review and Synthesis of the Literature
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Business Intelligence & Analytics Cost Accounting: an Action Design Research Approach
TLDR
The findings indicate improvements in BI&A management from working with consumers to locate cost savings and drivers, and how to implement BIASOCA in a real-life setting and the challenges attendant in so doing.
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Business Intelligence and Analytics Cost Accounting: An Empirical Study of the Perceptions of Stakeholders and Their Implications
TLDR
The findings indicate that managers see BI&A cost accounting as having a high potential benefit - and believe the degree of implementation to be higher than other stakeholder types do.
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