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Accounting Information Systems : Business Intelligence


Discuss about the Accounting Information Systems for Business Intelligence.


1:What is Business Intelligence (BI)?

Business intelligence is used to analyse data, it is a technology driven approach for presenting illegal information and help the business managers, corporate executives and the end users to take the business related decision efficiently (Chen, Chiang & Storey, 2012). The business intelligence consists of a set of tools, methods and application programs that helps the business organization to analyse, run queries and develop new queries and collect information from different external and internal sources. The data is used to create reports that incorporate analytical results presented to the corporate executives and the employees of the organization (Chau & Xu, 2012). The business intelligence can be used in an organization for the improvement of the business process and optimizing the resource usage and thus helping the business to gain advantage over the rivals and increase the efficiency (George, Kumar & Kumar, 2015). The advantage of the BI contains faster decision making, searching for new sources of revenue, it also helps the business organization to track the current market trend and identify the risk associated with the business.

Data are collected from different sources and their historical information is analysed such as identification of the source from where the data is generated and thus it enables the business managers to take tactile and strategic decision (Isik, Jones & Sidorova, 2013). Previously the data analysts and It professionals used the business intelligence tool for analysing the report and generate query results for the organization. Recently, BI tools are used by the employees, business executives for developing self-service business intelligence and as data discovery tool (Chau & Xu, 2012).

A wide variety of application are included in the business intelligence for the analysis of data such as query and ad hoc analysis, OLAP, operational BI, mobile BI, cloud and SaaS BI, real time BI, location intelligence, open source BI and collaborative BI (Duan & Da Xu, 2012). Charts and other graphical representation of the business process can be done using the visualization software of the Bi application program. There are other functionality of the BI technology like building performance scorecards or BI dashboards used to display the data on basis of the business key performance and the business metrics (Popovič et al.,2012). There are different vendors selling the BI software some the organization must choose the appropriate software that would meet the requirement of the organization.

The BI application also includes some advanced analytical process such as text mining, data mining, big data analytics, predictive analytics, etc. The data of the business intelligence is stored in the data warehouse and subdivided into smaller data marts to handle the client request efficiently.

In a contemporary organisation, explain how business intelligence can provide a competitive advantage.

It is no enormous mystery that today's organizations depend intensely on information and the data it conveys about their organizations. Whether it is with the end goal of client obtaining, enhancing operational execution, or comprehension contenders, the greater part of the data is displayed as mind boggling and a lot of information (Power, Sharda & Burstein, 2015). At present the information that streams into our modernized associations has duplicated a few hundred times when taken a gander at in examination with the sorts of information that were promptly accessible for investigation in the earlier decade. Likewise the different sorts of wellsprings of information have expanded drastically, calling for energetic Business Intelligence answers for information reconciliation, stockpiling and investigation to supplement compelling basic leadership (Thompson et al., 2013). Enhanced Business Intelligence instruments are used in the organization as a basic part of ongoing and consistent improvement of the route in which associations work with and for their clients. Applications inside the Business Intelligence programming permit associations to screen contender data, giving them the additional edge expected to stay ahead (Peters et al., 2016). These devices help pioneers of an organization foresee future results in view of verifiable and current date which thus gives them abundant time to get ready for what may lie ahead.

The first of the favourable circumstances is building benefits through recognizing beneficial endeavours. Regularly there are deals and promoting issues that go about as barriers to expanded gainfulness. So as to successfully overcome these "barriers" the association will require the data that empowers them to coordinate their work toward the most productive targets (Isik, Jones & Sidorova, 2013). The exceptionally same data additionally permits the association to direct its items toward noteworthy increments in benefit. In the event that the association is all around equipped with the insight they require they can empower for the most part benefit based pay and rouse their deals or showcasing groups toward a more productive result. Next Business Intelligence permits an association to expand deals using truth bases offering instruments (Chau & Xu, 2012). There are dependably issues which moderate down the offering procedure, and there will dependably be. Still some of these issues can be overcome ahead of time. With Business Intelligence instruments, an organization can investigate why an item or administration offers in one record and not in another comparative one. The business organization can stick point stock issues in a particular store and recommend exchanging the overload to another area (Power, Sharda & Burstein, 2015). Likewise Business Intelligence information permits the association to recognize and convey to consideration cross offering open doors. Maybe significantly all the more imperatively, deals delegates with PC access to the certainties gave by the Business Intelligence framework are better prepared to make convincing deals offers continuously (Duan & Da Xu, 2012). This occasionally implies helping a client in settling on item or administration quality choice utilizing an on the spot examination of comparable records. Additionally it is shrewd to note that fruitful organizations are building client dedication by offering web access to data.

Thus the application of business intelligence in the business organization helps the organization to gain competitive advantage over its rivals.

Using a loyalty card example from the retail industry, explain how the use of data mining and analytics can impact decision making in an organisation.

Business Intelligence applications make pertinent data simpler to get, this makes it workable for associations to produce clients for life by expanding the rate of consumer loyalty. Additionally because of the expansion in consumer loyalty an association will encounter significantly enhanced income because of instalments never being deferred by cases and question (Power, Sharda & Burstein, 2015). The example of a retail industry employing the loyalty card scheme in their business process is:

Tesco, one of the British super markets have introduced club cards for its loyal customers. The customer can earn points on every purchase they made from the retail store of Tesco. The points can be redeemed for getting discounts on the purchase of every item from the Tesco retail store.

Data mining and analytics can affect the organization decision making process. The customer satisfaction can be increased using the data mining technique and analysing their requirement to increase the loyalty of the customer (Davenport, 2012). The loyalty of the customer enormously depends on satisfaction of the customer. The organization  need to monitor the requirement of the customer and create forms that screen driving fulfilment markers and reroute that data back to key clients in abundant time to make a move contingent upon the outcomes (Sauter, 2014). The issue here however is choosing what to quantify with these pointers. A typical proposal is to first screen the late shipments, these are seen as the best reason for client disappointment. Disregarding the significance of on time and exact conveyance, there are much business organizations that have any thought regarding their record in this specific zone. It is proposed that association ought to start by measuring the time between the offered conveyance time and when the item really arrives (Rizzi, 2012). Additionally it is a smart thought for the organization to screen client protests, debate, returns, and claims. The association should remember that information will empower them to screen an adjustments all together recurrence too (Sauter, 2014). Once the issues of these offices have been recognized and noticed the association can then find a way to organizing the procedure changes as indicated by the zones of most noteworthy concern. Regularly even marginally eliminating client imperfections can have a tremendous effect on benefits.


The Queensland health introduced a new payroll system and compromised two interfaces SAP and workbrain to work together but during the development of the software the developer team faced many challenges (Glass, 2013). The requirement of the payroll system was very complex and it need to manage a huge number of staffs who have different shift times and working 24*7 in the week (Romney et al., 2013). The employees were appointed on two different Acts and it was a bit difficult for the software developers to understand the requirement and design the system accordingly.

There are many issues associated with the Queensland Payroll system and they are needed to be resolved:

Recorded finance shapes accommodation: current retrospective level is obliged by the Queensland Health finance framework where the employees and the clients can submit their six years back finished work in the information system (Duffield & Whitty, 2015). It makes the system complex and creates critical framework execution issues for the finance.

Relationship between the Districts and Payroll center points: the connection between the client and the employees of finance can be fortified in the district and the reestablishment of their relationship depends on the distance between the team that is when the finance team is closed to the client and have strong working knowledge on the specific district (Bailes, et al., 2014).

Time between list close and pay date: The Queensland Health pay run at present initiates before program close. The basic leadership should be assisted when moving the present pay date to consider the compensation rushed to be founded on open hours worked as opposed to figure hours worked (Clear, 2013). If there is a change in the compensation date then it would enhance the exactness of the staffs pay by permitting more opportunity to process program changes and hence lessening the quantity of underpayments, excessive charges or modification required.

Payroll preparing accountabilities of Queensland Health and QSS: Following the PwC shared administrations report in 2010 QH and QSS are advancing arrangements to actually isolate the QH finance framework from the Whole of Government environment (Clear et al., 2015). After specialized partition and move, QH will be responsible for the exchange preparing, information, operation and backing of the innovation framework (on the premise that the capacities as of now performed by QSS would be transitioned crosswise over to QH) (Martin, 2016). There are clear advantages to building up a different specialized stage for QH given the scale and many-sided quality of the QH finance framework. Be that as it may, it will be vital to adequately deal with the planning and individuals effect of any potential move of QSS staff crosswise over to QH (Eden & Sedera, 2014). We comprehend that any potential move of QSS crosswise over to QH is viewed as a medium term opportunity and that the quick centre is on specialized partition.

Overpayments and Entitlements: QH had overpaid staff $112.3m, as at May 2012 of which $16.5m has been reimbursed and $3.3m deferred, leaving $91m remarkable (Drake, 2014). QH has a commitment under the Financial Accountability Act 2009 to recoup these sums; however there is as of now a ban set up keeping QH from actualizing QH-affected excessive charge recuperation (Thite & Sandhu, 2014). QH has been required to support FBT liabilities connected with excessive charges and this speaks to a huge extra cost weight to QH. While the beforehand concurred excessive charge ban is set up, the sum increments by roughly $1.7m per fortnight (Eden & Sedera, 2014). A key system to diminish future excessive charges identifies with moving the compensation date as this will altogether enhance the precision of information gave to finance. Notwithstanding excessive charges, the issue of worker leave and adjusts requires further examination and investigation (Bailes, et al., 2014). PwC has led various audits into Leave equalizations and they have distinguished that up to 20,000 leave exchanges are as yet extraordinary since the move from the past Lattice Payroll framework crosswise over to SAP. Whilst these remarkable leave parities require consideration and correction, it is comprehended that it will require some investment for QH to attempt the important work to determine the present leave parities issues.

Electronic rostering for line administrators: There is no entire of-division affirmed electronic rostering framework for line supervisors (Romney et al., 2013). Right now, programs and consequent changes are made physically. Lists are as of now the essential contribution to the finance framework – all things considered, the precision and convenience of list advancement and accommodation critically affects finance execution (exactness, opportuneness, and so on.) (Glass, 2013). It will be essential for a careful evaluation of the electronic rostering arrangement alternatives be directed before continuing with a favored choice.

Payroll framework fixes: As of 2 May 2012, there are 570 logged framework issues, 76 of which are recognized as having the capacity to effect on staff pay (Thite & Sandhu, 2014). Framework deformity fixes and upgrades are required to happen amid assigned 'significant discharge' timetables, of which there are three booked per annum. There have been some postponements in tending to particular imperfections and issues because of the prioritization of other "fixes" including the compensation date change, changes connected with big business dealing changes, administrative consistence changes and so on (Eden & Sedera, 2014). There is a need to pick up underwriting for a concurred longer-term way to deal with executing key framework changes so that the discharge windows can be used all the more successfully.

Upgrading and/or reimplementation of the finance and grants elucidation frameworks: The as of now executed Workbrain (1,029 customisations) and SAP (1,507 customisations) frameworks have been intensely altered and are not working ideally in the QH environment (Thite & Sandhu, 2014). Customisations are excessive to oversee, build hazard and effect on framework execution and ought to be minimized where handy moreover, Queensland Health has distinguished that backing for the current Workbrain and SAP frameworks will lapse in November 2014 and June 2015, individually (Eden & Sedera, 2014). All things considered, there will be a prerequisite for further interest in either a framework overhaul or a framework reimplementation before 2014 (Bailes, et al., 2014). KPMG note that QH has dispensed $25m to finish a 'frameworks investigation's undertaking which was to be centred on surveying and getting ready for a redesign of SAP and the recompense understanding motor (Wilkins, 2013). Some portion of this task will consider alternatives for moving a few or all standard SAP usefulness that is as of now in Workbrain into SAP (Drake, 2014). Being a part of the process if Queensland health targets the external market for understanding the payroll operations and various range of solutions it would be judicious for the organization. Such a 'solicitation for data' procedure could be incorporated into the $25m right now put aside for the redesign arranging venture (Romney et al., 2013).

Finance venture subsidizing: Extensive investigation has been done on the finance to measure the expenses that are connected with the change and operation of the Queensland Health finance framework since (Thite & Sandhu, 2014).

The report recorded a few basic achievement calculates that ought to have been checked to guarantee the smooth usage of this venture: very much characterized business prerequisites and unmistakably explained statement of works; arrangement with undertaking administration strategy; full grown and predictable testing approach (Eden & Sedera, 2014); complete change administration and preparing plan; powerful and opportune correspondence; execution in a controlled, organized way; early foundation of conditions for partner collaboration and desire administration; arrangement of individuals, procedure and innovation; accessibility of assets, including staff preparing and continuous merchant administration (Thite & Sandhu, 2014).

The key proposals for development as a consequence of the analysis of the Queensland health system can best be condensed under the Software Development life cycle (SDLC) model that arranges the key achievement elements under five unmistakable and iterative stages such as system planning, requirement analysis and specification, design, implementation and system testing, and maintenance (Romney et al., 2013). Before tending to resolve the issues raised under the SDLC approach, an association ought to lead an intensive vital survey of its outer and inward environment to distinguish the most ideal arrangement (Day, 2012). The contextual investigation unmistakably highlights two basic issues of specialized task administration, such as client contribution and progressing and coordinated correspondence with various partners all through the procedure and all things considered.


  • It includes simplification of the agreement of the employees and removal of the complexities in the requirement.
  • Reviewing of the service centre methods that are shared and balancing the flexibility and the centralisation.
  • Establishment of the stakeholder policy to meet there expectation and cooperation (Romney et al., 2013)
  • Checking for the resource available for the development


  • Establish and document end-to-end governance structure with clear lines of accountability, roles and responsibility (Morien, 2014).
  • Alignment of people, process and technology
  • Periodic review of business needs in line with changing environment.

Stage 3: DESIGN

  • Engage the external market to determine the best solution in the long term
  • Identification of the risk associated with the system plan and the strategies adopted for the development of the software (Alemu, 2016).
  • Better system design and technology
  • The system requirement must be well defined and there must be a clear work flow diagram.


  • Comprehensive change management
  • Targeted training and education
  • It should be place using the methodology of project management (Morien, 2014).
  • A consistent testing should be done from the starting of the development of the software
  • Analysis of the impact of the final build system software and the business ready for its use before going live.


  • Ongoing vendor and staff management
  • Ongoing engagement with all key stakeholders, including trade unions
  • Periodic planning control and review of higher risky projects at key stages


From the above analysis of the Queensland health information system the main cause for the failure of the system was identified and some recommendations are given so that the same issue does not occurs during the implementation of the ERP in the organization.

Removal of the complexity from the system: The requirement of the Queensland health information system was very complex and not clearly understood by the software developers and thus it is recommended that for upgrading the current ERP system of the organization is was important to understand the effect of failure in implementation of the right software in the business process.

Identification of the flaws in the previous system: There is a need to identify the flaws in the previous system and then apply the new technology and a thorough analysis should be done before going online.

Auditing the business needs: The undertaking should be started with an intensive authoritative ecological examination and a key audit of business needs. For instance, a scholarly survey of Queensland Health finance case suggests the reconciliation of IT configuration with authoritative outline to satisfactorily react to the dynamic and complex hierarchical environment.

Application of the SDLC for application: The nimble techniques to SDLC have certain unmistakable points of interest with regards to this contextual investigation as they especially concentrate on key nontechnical elements, for example, different hierarchical societies and cooperative work groups that underscore shared obligations keeping in mind the end goal to be incline, adaptable and client driven.

Study on dexterous techniques: A few studies find that the prevalence of dexterous techniques has not been indisputably settled and that they are not especially appropriate for huge and complex ventures while others prescribe coordination of the conventional strategies with deft techniques to enhance cost control, item usefulness and on-time conveyance.


Alemu, N. (2016). Designing web based Social Health Insurance Information System for Ethiopian Health Insurance Agency (Doctoral dissertation, AAU, 2016).

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Wilkins, P. (2013). Getting smart from software disasters. Government News, 33(1), 38. is the best option for those who are looking for reliable academic writing services. To show our genuineness, we submit only high quality assignments so that students never lose out on important grades. Our mission is to provide plagiarism-free solutions at very affordable prices. Students can get academic writing help on any subject or topic from us.

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