The impact of management accounting development on business intelligence with regard to the mediating role of decision type and environment

The purpose of this research is to investigate the impact of management accounting development on business intelligence with regard to the mediating role of decision type and environment. The statistical population of the present study is the employees of industrial companies in Kerman province. 385 people were selected as a statistical sample. The present study is classified as applied research and in terms of method, it is a descriptive survey research. In this study, the library method was used to collect data and information. The library data collection method and the data collection tool were questionnaires. This study is classified as descriptive research in terms of its applied purpose and in terms of the nature of the data collection. Descriptive research includes a set of methods whose purpose is to describe the conditions or phenomena under study. Descriptive research is conducted to further understand the existing conditions by assisting the decision-making process.Therefore, this research is a descriptive, survey and applied research.
All hypotheses have been analyzed at a significance level of "p < 0.05". For all statistical operations, SPSS software version 20 has been used. The results of testing the research hypotheses showed that data quality and flexibility have an impact on the success of business intelligence. The type of decision on data quality, flexibility has an impact on the success of business intelligence