An Assessment model for Intelligence Competencies of Accounting Information Systems

Accounting Information Systems (AIS) as computer-based systems that processes financial information and supports decision tasks have been implemented in most organizations but, but they still encounter a lack of Intelligence in their decision-making processes. Models and methods to evaluate and assess the Intelligence-level of Accounting Information Systems can be useful in deploying suitable business intelligence (BI) services. This paper discusses BI Assessment criteria, fundamental structure and factors used in the Assessment model. Factors and the proposed model can assess the intelligence of Accounting Information Systems to achieve enhanced decision support in organizations. The statistical analysis identified five factors of the Assessment model. This model helps organizations to design, buy and implement Accounting Information Systems for better decision support. The study also provides criteria to help organizations and software vendors implement AIS from decision support perspectives.