التکامل بين أدوات نظم ذکاء الاعمال ومدخل مابعد الموازنة کمنطلق لتحسين نظم إدارة الاداء دراسة تطبيقية

نوع المستند : المقالة الأصلية

المؤلفون

جامعة المنصورة

المستخلص

Abstract: This study aims to solve all problems related to the methods of preparing traditional budgets. Although the importance of budgets in doing their core functions of planning, controlling and performance evaluation, they can no longer cope with dynamic changes in the current business environment and the information age. Within the rapid changes and an uncertainty environment, corporates have become increasingly in need of new managerial methods and approaches for performance management. This study aims also to attempt to make integration between beyond budgeting (BB) approach and business intelligence tools and this is by Centering agile business intelligence (Agile BI) systems and applying them through the Scrum methodology to improve performance management systems. To achieve this objective, the researcher adopted a field study and a sample of industrial corporates with a size of (n = 151) with a response rate of 71.9%. The study relied on a set of descriptive and empirical statistical methods in order to test hypotheses. In light of this, the study concluded a number of results, the most important of which are:  The traditional approach of preparing budgets is no longer compatible with the modern business environment.  There is a direct significant impact between business intelligence systems and beyond budgeting approach in the corporates in question.  There is a direct significant impact between business intelligence systems and performance improvement in the corporates in question.  There is a direct significant impact between beyond budgeting approach and performance improvement in the corporates in question.  There is an indirect significant impact between business intelligence systems and beyond budgeting approach on performance improvement by Centering agile business intelligence (Agile BI) systems in the corporates in question.

الكلمات الرئيسية

الموضوعات الرئيسية

المراجع

. ثانيا : مراجع باللغة اإلنجليزية: - Amir, M., Khan, K., Khan, A., & Khan, M., N., A. (2013). An Appraisal of Agile Software Development Process. International Journal of Advanced Science and Technology, 85, 75-86. - Bagul, D., B. (2014). A Research Paper on “Study of Employee’s Performance Management System”. Scholarly Research Journal for Humanity Science & English Language, 1 (3), 424-429. - Belcheva, S., K., Yankova, T., & Llieva, G. (2017). Business Intelligence and Analytics – Contemporary System Model. Trakia Journal of Sciences, 15 (1), 298-304. - Bunce, P. (2004). The "Beyond Budgeting" Journey Towards Adaptive Management. A Report on the Better Budgeting forum from CIMA and ICAEW, Faculty of Finance and Management, Chartered Institute of Management Accountants. - Cardos, I., R. (2014). New Trends in Budgeting – A Literature Review. SEA - Practical Application of Science, 2(4), 483-490. - Fernández, J., Mayol, E., & Pastor, J., A. (2012). Agile Approach to - Business Intelligence as a Way to Success. IGI Global. - Hansen, S., C. (2011). A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting and Beyond Budgeting. European Accounting Review, 1-53. 24 - Hansen, S., C., Otley, D., T., & Stede., W., A., V. (2003). Practice Developments in Budgeting: An Overview and Research Perspective. Journal of Management Accounting Research, 15, 95–116. - Hossam, N., M. (2017). A Proposed Beyond Budgeting Model to Improve the Performance of Egyptian Companies an Applied Study. PHD, Accounting Department, Faculty of Commerce, Ain Shams University. - Kumari, N. (2017). A study of Performance Management System in IBM. Business and Management Research Journal, 7 (2), 19 – 24. - Larson, D., & Chang, V. (2016). A Review and Future Direction of Agile, Business Intelligence, Analytics and Data Science. International Journal of Information Management, 36, 700-710. - Lee, R., C. (2012). The Success Factors of Running Scrum: A Qualitative Perspective. Journal of Software Engineering and Applications, 5, 367- 374. - Lohan, G., Conboy, K., & Lang, M. (2010). Beyond Budgeting and Agile Software Development: A Conceptual Frame Work for The Performance Management of Agile Software Development Teams. International Conference on Information Systems (ICIS), 162, 1-13. - Moran, A. (2016). Valuing Agile the Financial Management of Agile Projects. International Best Practice, TSO (the stationary office), part of Williams Lea. - Muntean, M. (2013). Agile BI – The Future of BI. Informatica Economică, 17(3), 114-124. - Neely, A., Bourne, M., & Adams, C. (2003). Better Budgeting or Beyond Budgeting? Measuring Business Excellence, 7(3), 22 – 28. - Neely, A., Sutcliff, M., R., & Heyns, H., R. (2001). Driving Value Through Strategic Planning and Budgeting. Finance & Performance Management, 1-47. - Noronha, S., F., Aquinas, P. G., & Manezes, A., D. (2016). Implementing Employee Performance Management System: A Scoping Review. International Journal of Management and Applied Science, 2 (5), 85-89. - O’Grady, W., Akroyd, C., & Scott, I. (2017). Beyond Budgeting: Distinguishing Modes of Adaptive Performance Management. In Advances in Management Accounting, 33-53. - Réka, C., L., Ştefan, P., & Daniel, C., V. (2014). Traditional Budgeting Versus Beyond Budgeting: A Literature Review. Annals of Faculty of Economics, 1(1), 573-581. 25 - Rickards, R., C. (2006). Beyond Budgeting: Boon or Boondoggle? Investment Management and Financial Innovations, 3(2), 62-76. - Rostami, N., A. (2014). Integration of Business Intelligence and Knowledge Management – A literature review. Journal of Intelligence Studies in Business, 4 (2), 30-40. - Sahota, M., Bogsnes, B., Nyfjord, J., Hesselberg, J., & Drugovic, A. (2014). Beyond Budgeting: A Proven Governance System Compatible with Agile Culture. http://www.agilealliance.org. - Sanaa, H., Afifi, W., A., & Darwish, N., R. (2016). The Goal Questions Metrics for Agile Business Intelligence. Egyptian Computer Science Journal, 40(2), 24-42. - Tian, J., Ni, Q., L., Hao, Q., & Wu, D. (2015). The Application of The Beyond Budgeting to Organizations —An Example of Application of Borealis Company. Modern Management Science & Engineering, 3(1), 65-75. - Velicanu, M. (2009). A Few Implementation Solutions for Business Intelligence. Available at SSRN 1403094. - Venkatachalam, A., Rajkumar, S., Selvanathan, N., & Karthick, K. (2018). Available at SSRN 3122169. - Wieder, B., Ossimitz, M., L., & Chamoni, P. (2013). The Impact of Business Intelligence Tools on Performance: A User Satisfaction Paradox? International Journal of Economic Sciences and Applied Research, 5 (3), 7-32.

ملفات

شارك

إرسال الاستشهاد إلى

الإحصائيات