An Empirical Investigation on Business Intelligence Use in Budgeting
This empirical study addresses the research questions of how and why BI is used or not used to support the flexibility and integration needs in budgeting. Budgeting is considered a process with four main activities namely budget construction, budget consolidation, budget monitoring and budget reporting which belong equally to the flexibility and integration domains. Empirical data is obtained from business controllers in seven companies in Thailand which use BI in their budgeting processes. The result from the flexibility domain shows that BI constrains business controllers to achieve the flexibility required to support budget construction and budget reporting.