تأثیر مقبولیت سیستم هوشمندی کسب‌وکار بر عملکرد مالی سازمان

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری مدیریت فناوری اطلاعات، دانشکده مدیریت و اقتصاد، دانشگاه آزاد اسلامی، واحد علوم تحقیقات، تهران، ایران

2 استادیار گروه مدیریت، دانشکده مدیریت و اقتصاد، دانشگاه آزاد واحد علوم تحقیقات، تهران، ایران

3 دانشیار گروه مدیریت، دانشکده مدیریت، دانشگاه تربیت مدرس، تهران، ایران.

10.22034/aimj.2021.138544

چکیده

سیستم هوشمندی کسب‌وکار، به عضوی حیاتی برای موفقیت سازمان‌های امروزی تبدیل شده است. در رابطه با تأثیر استفاده از این سیستم‌ بر عملکرد مالی شرکت‌ها، پژوهش‌های اندکی انجام شده که نتایج ضد و نقیض دارند. هدف مقاله حاضر، بررسی تأثیر مقبولیت سیستم‌ هوشمندی کسب‌وکار بر عملکرد مالی است. در این مقاله، برای ارزیابی عملکرد سازمانی و عملکرد مالی، از رویکرد کارت‌های امتیازی متوازن استفاده شده است. داده‌های پژوهش از 82 شرکت خصوصی و دولتی که سیستم هوشمندی کسب‌وکار را پیاده سازی کرده‌اند، گردآوری شده و روابط پیشنهادی با روش معادلات ساختاری آزمون شده است. نتایج پژوهش حاکی از آن است که عملکرد مالی سازمان به‌طور مستقیم از طریق مقبولیت سیستم هوشمندی کسب‌وکار بهبود نمی‌یابد. در واقع، مقبولیت سیستم باعث بهبود عملکرد فرایندهای داخلی، مشتریان و یادگیری سازمانی شده و متعاقب آن به‌طور غیرمستقیم باعث بهبود عملکرد مالی می‌شود. از نظر کاربردی، این پژوهش درک مدیران اجرایی در رابطه با نحوه‌ تأثیر سیستم هوشمندی کسب‌وکار بر عملکرد سازمانی را بهبود می‌بخشد. مقبولیت این سیستم باعث می‎شود تا کسب مزیت‎های ملموس مالی از دیدگاه بهبود عملکرد فرایندی، مشتری و یادگیری محقق شود. بنابراین، عملکرد مالی آخرین مزیت استفاده از این سیستم است.

کلیدواژه‌ها

عنوان مقاله [English]

Evaluating the Impact of Business Intelligence Acceptability on Improving Organizational Financial Performance

نویسندگان [English]

  • Hamed Hashemi 1
  • Mahmood Alborzi 2
  • Ali Rajab Zadeh Ghatari 3

1 PhD Candidate, Department of Information Technology Management, Science and Research Branch, Islamic Azad University, Tehran, Iran

2 Assistant Professor, Department of Information Technology Management, Science and Research Branch, Islamic Azad University, Tehran, Iran

3 Associate Prof. of Management Department, Faculty of Management, Tarbiat Modares University, Tehran, Iran .

چکیده [English]

Business intelligence systems has become a vital part of organizations during the past several years. Pragmatically, there is limited research investigating the impact of using this system on coporate financial performance. The results of This researchs are also contradictory. This paper develops a model based on balance scorecard approach. The research data were collected from 82 private and public corporations that implemented BI system. The proposed relationships between constructs were tested by structural equition method. The results indicate that the financial performance of the organization does not improve directly through the acceptance of the business intelligence system. Indeed, system acceptance improves the performance of internal processes, customers, and organizational learning, and consequently indirectly improves financial performance. From practical viewpoint, the acceptance of this system makes achieving tangible financial benefits in terms of improving process performance, customer and learning. Therefore, financial performance is the last advantage of using this system.

کلیدواژه‌ها [English]

  • Business Intelligence
  • organizational performance
  • Balanced Scorecard
  • Structural Equitions
  • Business Value
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دوره 7، شماره 1 - شماره پیاپی 12
بهار و تابستان 1400
صفحه 179-200
  • تاریخ دریافت: 23 تیر 1400
  • تاریخ بازنگری: 01 شهریور 1400
  • تاریخ پذیرش: 10 مهر 1400