Finance Transformation, Business Intelligence/Analytics Systems and Management Accounting Information Service Levels'

Our research investigates the trending topic finance transformation (FT), how FT projects impact on business intelligence and analytics (BI/A) systems and whether such impacts result in higher accounting information service levels. Using survey data collected from accounting and finance executives, the results of our SEM-PLS analysis indicate that FT projects lead to higher BI/A systems quality via two mediators: system/data integration and adoption of BI/A tools in management accounting. We also find that the use of ERP systems in management accounting has a complementary effect on those relationships and that FT projects indirectly lead to higher accounting information service levels.