Enhancing Financial Reporting with BI Tools: A Comparative Study of FRS, OBI, OTBI, and Smart View

Semlani, Deepesh Vinodkumar (2025) Enhancing Financial Reporting with BI Tools: A Comparative Study of FRS, OBI, OTBI, and Smart View. World Journal of Advanced Engineering Technology and Sciences, 16 (2). pp. 334-341. ISSN 2582-8266

In contemporary financial reporting approaches, the Business Intelligence (BI) tools have been a critical component, especially in the Oracle Cloud ERP settings. This review has compared and reviewed key concepts such as core capabilities, architectural design, performance, and user experience of the most important BI products of Oracle, i.e., FRS, OBI, OTBI, and Smart View. The tools combine different advantages in reporting latency, formatting, analytical depth, and accessibility. The study gives a blueprint of how to choose the tools, both in conceptual frameworks and practice, by using reporting use cases, organizational level needs, and audit requirements. It ends on the future trends such as the AI-based reporting, real-time collaboration, and intelligent data validation, which would continue blazing a trail and redesigning the landscapes of enterprise reporting.