Abstract
The purpose of this study is to better understand the appropriation of Business Intelligence & Analytics (BI&A) in forecasting processes within organizations, as it is often presented as the new companion of management accountants (MA) for that activity, and it appears that their appropriation of these technologies is not so developed. We focus on the reasons for this limited appropriation by MA in conducting their forecasting processes. We followed a qualitative approach and conducted 16 individual semi-directive interviews. Our results complement literature with new insights on BI&A appropriation barriers by MA in forecasting. We observe a growing interest in forecasting processes due to organizations' increased need for anticipation, but the still frequent reliance on traditional spreadsheet tools. Finally, we suggest some conditions that would favor an extended buy-in of such advanced technologies by MA in supporting more forward-looking decision making