Journal Article10.1111/ACFI.12644
Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence
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TL;DR: In this article, the authors examine whether the interactive effects of integrated information systems (IIS) and business intelligence (BI)enabled management control system (MCS) lead to the assimilation of integrated management control information into business processes and whether this assimilation enhances organisational performance.
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Abstract: The purpose of this study is to examine whether the interactive effects of integrated information systems (IIS) and business intelligence (BI)‐enabled management control system (MCS) lead to the assimilation of integrated management control information into business processes and whether this assimilation enhances organisational performance. Data were gathered through a large survey and included 419 senior and middle managers representing 347 Australian organisations. The respondents were from organisations that use a single international vendor’s BI software designed to provide integrated MCS capability. As hypothesised, the results confirm the positive influence of the interaction between IIS and BI‐enabled MCS on assimilation of integrated management control information at the business process level, the positive relationship between business process level assimilation and business process performance, and finally the positive relationship between business process performance and overall organisational performance. The results also show that the interaction term has a significant indirect relationship with business process improvement and organisational performance.
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Citations
The process of developing dynamic capabilities: The conceptualization attempt and the results of empirical studies.
TL;DR: In this article, the authors present a model of the process of developing dynamic capabilities aimed at increasing the economic effectiveness of a company and determine the links between the activities in the model.
•Proceedings Article
Management accounting and integrated information systems: A literature review
Anders Rom,Carsten Rohde +1 more
- 01 Jan 2006
TL;DR: A new and more comprehensive theoretical framework is developed based on the strengths of existing frameworks covering elements of management accounting and IIS and a proposal of research opportunities within different research paradigms and with the use of different methods is proposed.
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TL;DR: Business Intelligence basis including brief instructions for computer application creation and the mentioned application which is put into practice when controlling cargo of dedicated trains or other types of cargo, which relates to intermodal transport.
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Determinants and consequences of routine and advanced use of business intelligence (BI) systems by management accountants
Thanyani Norman Mudau,Jason F. Cohen,Elmarie Papageorgiou +2 more
TL;DR: This study examines the determinants and consequences of routine and advanced use of Business Intelligence (BI) systems by management accountants, finding that system, data, and service quality are key factors, and task complexity moderates the effects of use on performance.
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Business intelligence, management control systems and startup performance: Empirical study from Indonesia
TL;DR: In this article , the authors examined the relationship between business intelligence and management control systems and how they impact company performance and found that the management control system positively contributes to the company's performance.
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