Identifying the antecedents and consequences of business intelligence in accounting businesses by considering moral decision making | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 21، دوره 16، شماره 4، تیر 2025، صفحه 241-261 اصل مقاله (1.36 M) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2024.32677.4864 | ||
| نویسندگان | ||
| Ramin Ansarian1؛ Fereydoon Rahnamay Roodposhti* 1؛ Gholamreza Zomorodian2؛ Hashem Nikoumaram1 | ||
| 1Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran | ||
| 2Faculty of Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran | ||
| چکیده | ||
| From the consequences of business intelligence, we can mention the realization of organizational goals, having a systematic and standard structure on the consequences of business intelligence in terms of ethical decision-making, and increasing the ability to process data. The purpose of this research is to provide a comprehensive model regarding the process of business intelligence in accounting businesses, including ethical decision-making, so that in this way it can help to spread business and ethical intelligence more, of course, with importance in the said accounting business. In this research, using the contextual theory method, the parameters of business intelligence were identified in terms of ethical decision-making. For this purpose, causal, background, intervening factors, business intelligence action strategies, and the consequences of business intelligence were first identified. And then, using the structural model, the relationships between the factors were identified. The results show that organizations are different from other organizations in terms of structure, culture, and type of workforce. In terms of ethical decision-making, they can be effective in the consequences and response of business intelligence. Although so far none of the internal research has addressed the issue of business intelligence model design in terms of ethical decision-making in accounting businesses, but the mixed approach to modelling applied using the data theory method of the primary model foundation shows that the design of the business intelligence model in terms of ethical decision-making in accounting businesses can measure the effect of auditors' ethical decision-making in the organization and its effect on the design of business intelligence. | ||
| کلیدواژهها | ||
| business intelligence؛ ethical decision making؛ contextual theory | ||
| مراجع | ||
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