The Effectiveness of Applying Business Intelligence Tools in Supporting Managerial Accounting Decisions: A Field Study on Small and Medium-Sized Enterprises in the Kingdom of Saudi Arabia

Document Type : Original Article

Authors

1 Department of Business Administration, Applied College - King Abdulaziz University - Jeddah, Kingdom of Saudi Arabia.

2 Department of Business Administration - Applied College, King Abdulaziz University - Jeddah - Kingdom of Saudi Arabia.

3 Department of Accounting - College of Business Administration Princess Nourah bint Abdulrahman University, Kingdom of Saudi Arabia

4 Department of Business Administration - College of Applied Sciences,King Abdulaziz University, Kingdom of Saudi Arabia

Abstract

This study examines the effectiveness of Business Intelligence (BI) tools in supporting managerial accounting decisions within small and medium-sized enterprises (SMEs) in Saudi Arabia, amid rapid digital transformation and the drive to achieve Vision 2030 goals. A quantitative analytical approach was employed, using an online survey distributed to 250 financial and administrative employees. The study addressed four dimensions: the level of BI adoption, its impact on decision-making, organizational readiness, and adoption barriers.
Findings indicate moderate to high BI utilization, with growing awareness of its role in enhancing decision quality, though gaps remain in its full integration into daily operations. Significant positive correlations were observed between BI use, organizational readiness, and managerial impact, while hypotheses regarding cost reporting accuracy and operational cost reduction were not supported.
The study recommends strengthening institutional awareness of BI’s analytical potential, advancing digital infrastructure, and providing specialized training programs to ensure effective integration of BI tools into managerial accounting practices.

Keywords

Files

Share

How to cite

Statistics