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207400

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

Article

Last updated: 28 Dec 2024

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Tags

مجالات العلوم التجارية وهى فروع الإدارة والمحاسبة والاقتصاد والعلوم السياسية والإحصاء التطبيقي والتأمين

Abstract

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.

DOI

10.21608/alat.2018.207400

Keywords

Key words Business Intelligence Systems, Agile Business Intelligence (Agile BI), Beyond Budgeting Approach, Agile Methodology, Scrum, Waterfall Methodology, Agile Software Development (ASD)

Authors

First Name

سمير

Last Name

أبو الفتوح صالح

MiddleName

-

Affiliation

جامعة المنصورة

Email

-

City

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Orcid

-

First Name

شيماء

Last Name

سامي محمد سليم

MiddleName

-

Affiliation

جامعة المنصورة

Email

-

City

-

Orcid

-

Volume

42

Article Issue

3

Related Issue

29194

Issue Date

2018-07-01

Receive Date

2018-08-01

Publish Date

2018-07-01

Page Start

205

Page End

233

Print ISSN

1110-2284

Online ISSN

2785-9703

Link

https://alat.journals.ekb.eg/article_207400.html

Detail API

https://alat.journals.ekb.eg/service?article_code=207400

Order

5

Type

المقالة الأصلية

Type Code

1,832

Publication Type

Journal

Publication Title

المجلة المصرية للدراسات التجارية

Publication Link

https://alat.journals.ekb.eg/

MainTitle

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

Details

Type

Article

Created At

23 Jan 2023