Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM, Bangi Selangor, MALAYSIA.
Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM, Bangi Selangor, MALAYSIA.
Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM, Bangi Selangor, MALAYSIA.
Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM, Bangi Selangor, MALAYSIA.
Abstract
Business Intelligence and Analytics (BI&A) has become pivotal in enhancing organisational decision-making, yet its integration with management accounting practices (MAPs) remains underexplored. This study investigates the influence of BI&A integration on MAPs’ inference capability and examines the extent to which this capability mediates the relationship between BI&A utilisation and organisational performance. Adopting a quantitative exploratory approach, this study analyses 192 usable survey responses from financial professionals in medium and large organisations in the UAE. The study demonstrates that BI&A use significantly augments the inference capability of MAPs, which, in turn, fully mediates the association with organisational performance. These findings emphasise that effective BI&A implementation requires strategic alignment with MAPs’ capabilities to yield performance improvements. This paper contributes to the literature by empirically demonstrating the role of MAPs’ inference capability in translating technological capabilities into organisational value in emerging economies.