Resumen

AHUMADA TELLO, Eduardo  y  PERUSQUIA VELASCO, Juan Manuel Alberto. Business intelligence: Strategy for competitiveness development in technology-based firms. Contad. Adm [online]. 2016, vol.61, n.1, pp.127-158. ISSN 0186-1042.  https://doi.org/10.1016/j.cya.2015.09.006.

The need for an assessment of the role of intangible assets in organizations makes it necessary to establish strategies between value creation based on knowledge and the mechanisms developed for their acquisition in firms. This research raises the question of establishing elements to develop the ability to strengthen business knowledge acquired through actions focused on information systems, innovation and decision making process, all contributing to the expansion of business intelligence as a key factor in business competitiveness. It is a mixed research: by using in-depth interviews in qualitative approach and a questionnaire in the quantitative approach, in firms from the Information and Communication Technologies (ICT) Economical Sector. The main findings are: (i) knowledge is the most valuable asset in modern ICT firms; (ii) business environment is essential for competitiveness; (iii) innovation, information systems and decision making process are part of business intelligence and is required by firms, and (iv) business intelligence develops competitiveness from knowledge management point of view.

Palabras llave : Business intelligence; Business competitiveness; Knowledge management; Business innovation; Decision making process.

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