Using business intelligence tools in financial decision-making in training contexts

Abstract

This study analyzes the influence of the use of business intelligence (BI) tools on financial decision-making in educational settings, specifically among university students from the School of Accounting and Financial Sciences at the Universidad Privada de Tacna. Adopting a quantitative approach with a non-experimental, cross-sectional, and explanatory design, the study assessed a census sample of 86 students through a structured survey based on three dimensions for each variable. The results reveal a positive and statistically significant influence between the use of BI and the level of financial decision-making, as demonstrated by the chi-square test (p = 0.000) and the ordinal regression model (B = 0.400; p = 0.000), with a good model fit (Nagelkerke R² = 0.503). It is concluded that the effective integration of BI strengthens students’ analytical competencies and enhances the quality of their financial decisions. However, limitations were identified in the practical application of these tools, highlighting the need for greater curricular and instructional integration.