Published: 2021-11-10

Page: 1-19


Faculty of Computer Science & Engineering, Kings University College, Accra, Ghana.

*Author to whom correspondence should be addressed.


As the debate on the contribution of business intelligence to value added by firms continues, this study empirically investigated the mediating impacts of size and community on the relationship between business intelligence and value added by GCB Bank (Ghana) Limited using audited secondary data for six years (2015 – 2020). It adopted technology-organisation-environment theory. Business intelligence is the independent variable and it has two proxies (net book values of hardware and software). The dependent variable is value added by the bank. The mediating variables are bank size (total assets of the bank) and bank community (corporate social responsibility). Six literature backed hypotheses were developed and tested using OLS regression analysis and partial correlation technique, and the main findings of the study are: (i) computer hardware, software, bank size, and investment on community (CSR) have significant effects on value added by the bank; (ii) bank size did not significantly mediate the relationship between business intelligence and value added by the banks; and (iii) investment on community by way of corporate social responsibility significantly mediated the relationship between business intelligence and value added by the bank. The relevance of the TOE theory was proved; and the work strategically revealed that whereas investment in CSR significantly weakens the impact of business intelligence in value creation, banks size does not. So, it is important for bank operators to continue increasing their total assets while simulating on the optimum investment to be made in terms of corporate social responsibility. Far reaching recommendations are also given.

Keywords: Business intelligence, computer hardware, software investment, value added, bank size, corporate social responsibility

How to Cite

AHLIJAH, Y. A. (2021). BUSINESS INTELLIGENCE AND VALUE ADDED: EMPIRICAL EVIDENCE FROM GCB BANK (GHANA) LIMITED. Asian Journal of Mathematics and Computer Research, 28(4), 1–19. Retrieved from


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