Accounting Practices in the Era of Business Intelligence: A Prescriptive Analysis | ||||
| مجلة جامعة الإسکندرية للعلوم الإدارية | ||||
| Volume 62, Issue 5, September 2025, Page 289-323 PDF (1.26 MB) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/acj.2025.450976 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| Mawaheb Abdel-Aziz Ismail | ||||
| Associate Professor of Accounting Department of Accounting, Faculty of Business, Alexandria University | ||||
| Abstract | ||||
| This paper explores the transformative influence of Business Intelligence (BI) on various accounting practices, including financial accounting, managerial accounting, auditing, and tax accounting. The adoption of BI tools enables real-time data analysis, enhances decision-making capabilities, and drives operational efficiency. This conceptual paper integrates insights from academic literature to highlight both the opportunities and challenges of BI implementation in the accounting profession. Moreover, it sheds the light on the adoption of BI tools in Egypt and MENA region. Lastly, the paper emphasizes the educational aspect of AI. | ||||
| Keywords | ||||
| Business intelligence tools; real-time data; data analytics; strategic vision; data-driven decisions; practical challenges; educational reform | ||||
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