Investigating the impact of business intelligence on operational and financial performance with respect to the mediating role of supply chain ambidexterity (Case study: Small and medium-sized enterprises in Mashhad)

Document Type : Original Article

Authors

1 Master of Accounting, Department of Accounting, Faculty of Administrative Sciences, Imam Reza International University, Mashad, Iran. lidamohammadi720813@gmail.com

2 Associate Professor, Department of Accounting, Faculty of Administrative Sciences, Imam Reza International University, Mashad, Iran. ghafourian@imamreza.ac.ir

10.22075/mmsd.2026.38751.1016

Abstract

Background and Objectives: Ambience is the ability of a company to manage operations and strategy simultaneously and effectively, facilitating innovation and adapting to market changes. Companies must be able to maintain their operational efficiency and stability while at the same time innovating and adapting to market dynamics. In this regard, supply chain duality is conceived as a mechanism for providing the company with greater access to external resources through supply chain leverage. This mechanism creates access to a set of complementary resources that are used through exploitation and exploration-based actions.This leads to increased company performance such as increased revenue, increased market share, and increased operational efficiency. The main objective of this study is to investigate the impact of business intelligence on operational and financial performance with respect to the mediating role of supply chain ambidexterity (case study: small and medium-sized enterprises in Mashhad).
Materials and Methods: The statistical population includes small and medium-sized companies in Mashhad, of which 384 people were selected as a statistical sample from among the managers and experts of companies located in Toos Industrial Park and Science and Technology Park of Khorasan Razavi Province. Structural equation modeling with partial least squares approach and SMART PLS software was used to analyze the data.
Results: The results of the study show that supply chain ambidexterity mediates the effect of business intelligence on the financial and operational performance of small and medium-sized companies in Mashhad.
Conclusion: The main goal of business intelligence is to support informed, data-driven decision-making. In this regard, the sustainable development approach extends these decisions from a purely profit-oriented level to a value-oriented and forward-looking orientation. This means that decisions made by business intelligence-based systems focus not only on economic efficiency, but also on social and environmental impacts. In fact, sustainable development injects ethical, social and environmental orientation into data-driven decisions; and business intelligence provides operational tools for its realization and monitoring at all levels of the company. This synergy leads companies from purely profit-oriented decision-making to sustainable and responsible business intelligence.

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Managerial Modelling in Sustainable Development
Volume 1, Issue 2 - Serial Number 2
In Progress
December 2025

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History

  • Receive Date: 21 August 2025
  • Revise Date: 20 May 2026
  • Accept Date: 25 May 2026
  • Publish Date: 09 June 2025

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