Business Intelligence Efficacy and Management Accounting Practices of Listed Manufacturing Firms in Nigeria

Abstract

This study examined the effect of business intelligence efficacy on management accounting practices of listed manufacturing firms in Nigeria. The study used survey research design with a sample size of twenty-six (26) manufacturing firms selected through purposive sampling from thirty-three (33) firms listed on the Nigeria Exchange Group as at 31st December, 2021. While correlation and regression analyses were considered for the study. It was discovered that the relationship between data warehouse, online analytical process, data mining and management accounting practice is positive but data warehouse though positive is insignificant, while others were significant. The study concluded that online analytical process and data mining showed more significant effect on management accounting practice as these variables will contributes to the decision making and service quality of management accounting practice of manufacturing firms in Nigeria.