Strategy to build Competitive Advantage through Competitive Intelligence and Business Intelligence

Abstract

This literature review comprehensively explores the role of Business Intelligence (BI) and Competitive Intelligence (CI) in supporting the achievement of organizational competitive advantage. By analyzing 40 scholarly publications from various sectors—including manufacturing, export, higher education, SMEs, and e-commerce—it is evident that both BI and CI play essential roles in enhancing operational efficiency, the quality of strategic decision-making, and innovation capabilities. BI is primarily focused on processing internal data, such as operational performance and customer behavior, while CI is utilized to monitor external conditions such as competitor strategies, industry trends, and regulatory dynamics. The collaboration between the two enables organizations to respond swiftly to market changes and develop more targeted strategies. This study also emphasizes the importance of integrating taxation aspects within the BI and CI framework. Taxation is not only viewed as a fiscal obligation but also as part of an efficiency strategy that can be systematically analyzed through intelligence-based approaches. The findings suggest that the combination of BI and CI with strategic tax management supports fiscal efficiency and tax compliance while strengthening the organization's competitive position in an evolving business environment. Therefore, the optimal implementation of BI and CI serves as a crucial foundation for building sustainable and data-driven competitive advantage.