The Impact of Business Intelligence on Performance Measurement Systems: Evidence from Egyptian Companies

Mohamed, Abeer

doi:10.21608/sjsc.2025.356348.1551

The Impact of Business Intelligence on Performance Measurement Systems: Evidence from Egyptian Companies

نوع المستند : المقالة الأصلية

المؤلف

Abeer Mohamed

كلية التجارة -جامعة عين شمس-قسم المحاسبة

10.21608/sjsc.2025.356348.1551

المستخلص

Abstract

The purpose of this study is to explore the impact of the business intelligence adoption on performance measurement system in Egyptian companies.

Based on the literature, this study identifies and adopts the key business intelligence tools that significantly affect the performance measurement system. These key tools are used to develop research model and related hypotheses . It also adopted a quantitative research method, using a survey-based approach to collect data from a sample of Egyptian firms.

The most significant finding in the current study that has not been investigated in previous studies is that the adoption of the integrated BI tools had a particularly strong positive association with the enhancement of the firm’s performance measurement systems, enabling more comprehensive, data-driven, and adaptable performance evaluation.

This paper contributes to management accounting literature by exploring and shedding light on the role of business intelligence tools in enhancing the performance measurement system. It contributes to strengthening the effectiveness of the performance measurement system in Egyptian companies. This study recommends that Egyptian companies must emphasize on the strategic integration approach of business intelligence capabilities to reinforce and improve their performance measurement system. BI enables Egyptian companies to equip themselves with tools to better track KPIs, analyze performance metrics, and respond to the performance measures. This increases efficiency and effectiveness and creates competitive advantage to Egyptian companies.

الكلمات الرئيسية