The impact of Management Accounting Development on Business Intelligence with Regard to the Mediating Role of Decision Type and Environment

Document Type : Research

Authors
Fahime Mirshekar
Hamed Dehghanzadeh
Department of Accounting, Velayat University, Iranshahr, Iran.
10.22034/smajournal.2026.523064.1026
Abstract
With the expansion of competition and the increasing complexity of organizational environments, the role of timely information and intelligent decision-making has become increasingly important. In this regard, the present study aims to examine the effect of management accounting development on business intelligence, taking into account the mediating role of decision type and environment. The statistical population of this research consists of employees of industrial companies in Kerman Province, among whom 385 individuals were selected as the sample. This study is applied in nature and was conducted using a descriptive-survey method. Data were collected through library studies and a questionnaire, and all research hypotheses were tested at a significance level of 0.05. Data analysis was performed using SPSS version 20. The findings revealed that data quality and flexibility have a positive and significant effect on business intelligence success. In addition, decision type acts as a mediating variable in the relationship between management accounting development and the dimensions of business intelligence. The results indicate that by applying advanced management accounting principles, organizations can enhance their level of business intelligence maturity through improved decision-making processes. The novelty of this research lies in the conceptual integration of the decision and environment variables in the model examining the impact of management accounting on business intelligence, which has received limited attention in prior literature.
Keywords
Management Accounting
Business Intelligence
decision Making
Organizational Environment
Subjects
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Strategic Management Accounting
Volume 3, Issue 1 - Serial Number 1
Spring
Winter 2026
Pages 117-140