BUSINESS INTELLIGENCE SYSTEMS IN FINANCE AND ACCOUNTING: A REVIEW OF REAL-TIME DASHBOARDING USING POWER BI & TABLEAU

Abstract

This paper presents a comprehensive review and critical analysis of project impact assessment frameworks utilized by nonprofit development organizations operating across South Asia. Focusing on empirical insights from countries such as India, Bangladesh, Nepal, and Sri Lanka, the study explores how diverse contextual variables—social, economic, political, and cultural—shape the formulation, application, and effectiveness of evaluation methodologies. Drawing on a systematic review of 41 peer-reviewed empirical studies published between 2000 and 2024, the analysis highlights recurring patterns, innovative practices, and persistent limitations in current impact assessment models. The dominance of externally designed evaluation mechanisms—primarily influenced by donor requirements—has entrenched hierarchical power dynamics, thereby marginalizing grassroots knowledge systems and curtailing meaningful community participation in the evaluation process. The study further reveals that although participatory, utilization-focused, and feminist evaluation approaches are frequently cited in strategic documents and theoretical discussions, their practical implementation remains inconsistent. Constraints such as limited institutional capacity, inflexible donor mandates, time pressures, and insufficient technical expertise often prevent nonprofit organizations—especially small and community-based entities—from operationalizing inclusive and context-sensitive evaluations. Mixed-methods approaches are widely preferred for balancing methodological rigor with qualitative depth; however, the widespread reliance on external consultants and a lack of internal capacity-building mechanisms often limit the institutional learning that should accompany these evaluations. Moreover, impact assessments are frequently treated as compliance exercises rather than as opportunities for adaptive learning, programmatic reflection, or long-term development strategy enhancement. This review underscores the need for reimagining nonprofit evaluation in South Asia by promoting co-creation with local stakeholders, embedding learning-driven practices into organizational cultures, and aligning evaluation design with the principles of equity, sustainability, and context sensitivity. In doing so, the study calls for a shift away from rigid donor-centric models toward more participatory, iterative, and transformative frameworks that reflect the lived realities and aspirations of the communities they intend to serve.