التکامل بين أدوات نظم ذکاء الاعمال ومدخل مابعد الموازنة کمنطلق لتحسين نظم إدارة الاداء دراسة تطبيقية | ||
| المجلة المصرية للدراسات التجارية | ||
| Article 5, Volume 42, Issue 3, July 2018, Pages 205-233 PDF (1.01 M) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/alat.2018.207400 | ||
| Authors | ||
| سمير أبو الفتوح صالح; شيماء سامي محمد سليم | ||
| جامعة المنصورة | ||
| 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. | ||
| Keywords | ||
| Key words Business Intelligence Systems; Agile Business Intelligence (Agile BI); Beyond Budgeting Approach; Agile Methodology; Scrum; Waterfall Methodology; Agile Software Development (ASD) | ||
| References | ||
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