Analyzing the Effect of Intelligent Management Accounting Systems on Improving Budgeting, Cost Control, and Organizational Performance Evaluation
Keywords:
Intelligent financial systems, Management accounting, Smart budgeting, Cost control, Performance evaluation, ata analytics, NVivoAbstract
This study aimed to analyze the effect of intelligent management accounting systems on improving budgeting, cost control, and organizational performance evaluation from the perspective of financial and management accounting experts in Tehran. This qualitative study was conducted using a thematic analysis approach. The participants consisted of 18 financial managers, management accountants, budgeting specialists, performance analysts, and financial planning managers working in manufacturing, service, and technology-oriented organizations in Tehran. Participants were selected through purposive and snowball sampling. Data were collected through semi-structured interviews and continued until theoretical saturation was achieved. All interviews were transcribed verbatim and analyzed using NVivo software. The analysis involved open, axial, and selective coding. To enhance trustworthiness, member checking, peer debriefing, an audit trail, and constant comparison of codes and categories were used. The analysis led to the identification of five main categories: “intelligent and predictive budgeting,” “data-driven cost control,” “integrated and real-time performance evaluation,” “data governance and infrastructural requirements,” and “redefinition of the management accountant’s role.” Participants emphasized that intelligent management accounting systems improve managerial decision-making by integrating historical financial data, operational indicators, predictive analytics, variance alerts, cost-driver analysis, and real-time performance dashboards. The findings also showed that intelligent systems support more flexible budgeting, faster identification of cost deviations, and more transparent performance measurement. The findings indicate that the intelligence of management accounting systems can improve budgeting, cost control, and performance evaluation only when technological implementation is accompanied by process redesign, data quality assurance, system integration, human resource training, and managerial acceptance. Therefore, intelligent management accounting should be understood not merely as a technological upgrade, but as an organizational transformation in financial decision support.
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