Identifying the antecedents and consequences of business intelligence in accounting businesses by considering moral decision making

From the consequences of business intelligence, we can mention the realization of organizational goals, having a systematic and standard structure on the consequences of business intelligence in terms of ethical decision-making, and increasing the ability to process data. The purpose of this research is to provide a comprehensive model regarding the process of business intelligence in accounting businesses, including ethical decision-making, so that in this way it can help to spread business and ethical intelligence more, of course, with importance in the said accounting business. In this research, using the contextual theory method, the parameters of business intelligence were identified in terms of ethical decision-making. For this purpose, causal, background, intervening factors, business intelligence action strategies, and the consequences of business intelligence were first identified. And then, using the structural model, the relationships between the factors were identified. The results show that organizations are different from other organizations in terms of structure, culture, and type of workforce. In terms of ethical decision-making, they can be effective in the consequences and response of business intelligence. Although so far none of the internal research has addressed the issue of business intelligence model design in terms of ethical decision-making in accounting businesses, but the mixed approach to modelling applied using the data theory method of the primary model foundation shows that the design of the business intelligence model in terms of ethical decision-making in accounting businesses can measure the effect of auditors' ethical decision-making in the organization and its effect on the design of business intelligence.

کلیدواژه ها:

Business Intelligence ، Ethical decision making ، contextual theory