Executives see technology, data and analytics as a transforming force in business. Many organizations are therefore implementing business intelligence & analytics (BI&A) technologies to support reporting and decision-making. Traditionally, management accounting is the primary support for decision-making and control in an organization. As such, it has clear links to and can benefit from applying BI&A technologies. This indicates an interesting research area for accounting and AIS researchers. However, a review of the literature in top accounting and information systems journals indicates that to date, little research has focused on this link. This article reviews the literature, points to several research gaps and proposes a framework for studying the relationship between BI&A and management accounting.

高管们将技术，数据和分析视为业务的变革力量。因此，许多组织正在实施商业智能与分析（BI＆A）技术以支持报告和决策。传统上，管理会计是组织决策和控制的主要支持。因此，它与BI＆A技术的应用有着明确的联系，并可以从中受益。这为会计和AIS研究人员指明了一个有趣的研究领域。但是，对顶级会计和信息系统期刊中的文献进行的回顾表明，迄今为止，很少有研究集中在此链接上。本文回顾了文献，指出了一些研究空白，并提出了研究BI＆A与管理会计之间关系的框架。