Abstract
This article was focused on establishing whether Business Intelligence (BI) systems provide sustainability to commercial banks by influencing their financial condition. As part of the search for a solution to the research problem, a hypothesis was formulated which assumes that the use of the Business Intelligence management system improves the financial condition of commercial banks. To assess this impact, a novel comparative method was used, which assumed comparing financial condition indicators in three aspects: before and after the implementation of the Business Intelligence system (comparison over time), with average indicators of a group of banks (comparison to the industry), with reference to changes in the overall economic situation. As a result of the method used, a synthetic indicator of the impact of using Business Intelligence (ABI) was calculated. This study was conducted in relation to six out of the thirteen largest commercial banks listed on the Warsaw Stock Exchange in 2020, which have implemented the Business Intelligence system since 2001. The assets of the examined banks cover 60% of the assets of commercial banks in Poland. As a result of the study, a positive impact of using the BI system on selected areas of the financial condition of commercial banks was identified. In particular, this impact relates to areas of productivity, the quality of assets and liabilities, profitability and debt. The generalized results of this study allow for the determination of cause and effect relationships between the use of the BI system in commercial banks and the improvement of the financial condition indicators as well as sustainability banking.
Highlights
The growing needs of the organization in the field of analysis, the interpretation and processing of data have led to a need to build information systems integrating information from dispersed sources into one homogeneous and transparent information portal
The quarterly financial statements of the commercial banks listed on the Warsaw Stock Exchange in 2020, obtained from the Notoria database were the source of data used for calculations
This study investigated the relationship between the impact of using the Business Intelligence system in an organization and its financial condition
Summary
The growing needs of the organization in the field of analysis, the interpretation and processing of data have led to a need to build information systems integrating information from dispersed sources into one homogeneous and transparent information portal. In 1958, H.P. Luhn, working for the IBM Corporation, defined the term Business Intelligence for the first time as “The ability to understand the relationship between the facts presented in such a way as to take action towards the set goal” [2]. Business intelligence class systems are assumed to have a user-oriented process of collecting, exploring, interpreting and analyzing data that leads to streamlining and rationalizing the decision-making process. These systems support the managerial staff in taking business decisions, whose main goal, in turn, is a sustainable increase in the company value [3]
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