Determinants and consequences of routine and advanced use of business intelligence (BI) systems by management accountants
基于DeLone和McLean信息系统成功模型，研究了系统、数据、信息和服务质量以及自我效能和任务复杂性对管理会计师常规与高级使用商业智能系统的影响，发现高级使用更能提升绩效。
There is limited evidence on why decision makers extend beyond routine use toward more advanced use of Business Intelligence (BI) systems. This study developed an extended DeLone and McLean information system success model hypothesizing the effects of system, data, information, and service quality, along with self-efficacy and task complexity, on routine and advanced use of BI. Task complexity was also considered as moderating the effects of use on individual performance. Data was collected from a sample (N=362) of management accountants using BI systems. Results confirmed system, data, information, and service quality as important, and indicated that routine use is less likely under conditions of task complexity and does not rely on user self-efficacy to the same degree as advanced use. Using routine BI features was also not found to improve user performance to the same extent as advanced use. The study has contributed new theoretical insights into BI use and offered new conceptual and operational definitions of routine and advanced use of BI, with implications for practice in contexts such as management accounting.