The Performance Effects of Using Business Intelligence Systems for Exploitation and Exploration Learning

2015 ◽  
Vol 30 (3) ◽  
pp. 1-31 ◽  
Author(s):  
Michael T. Lee ◽  
Sally K. Widener
Keyword(s):  
Organizational Learning ◽  
Organizational Performance ◽  
Control Systems ◽  
Business Intelligence ◽  
Recent Literature ◽  
Management Control ◽  
Business Intelligence Systems ◽  
System Use ◽  
Performance Effects ◽  
Exploitation And Exploration

ABSTRACT Accounting researchers are becoming increasingly interested in the performance effects of business intelligence (BI) systems in their role as management control systems. Extant research focuses on the performance effects of adopting and implementing such systems. However, there is less known about how organizations use the information in BI systems for management control once implemented, and whether the use of this information translates into organizational performance. We utilize the theoretical connection between information systems and organizational learning to explain the performance effects of BI system use through organizational learning. Evidence from recent literature indicates the need for organizations to engage in exploitation and exploration learning in pursuit of organizational ambidexterity. Our study draws on agenda setting and framing theories to provide insights that will enable organizations to strategically use the information in two fundamental BI systems to emphasize either or both modes of learning. Subsequently, we examine whether the two modes of learning translate into performance.

The role of sustainability control systems in translating CSR into performance in Iran

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kaveh Asiaei ◽  
Nick Bontis ◽  
Omid Barani ◽  
Majid Moghaddam ◽  
Jasvinder Sidhu
Keyword(s):  
Organizational Performance ◽  
Control Systems ◽  
Natural Resource ◽  
Agency Cost ◽  
Management Control ◽  
Superior Performance ◽  
Equation Modeling ◽  
Content Type ◽  
Resource Orchestration

PurposeThis study aims to explore the extent to which companies rely on sustainability management control systems (SMCS) to translate corporate social responsibility (CSR) into superior performance building upon the premise of the natural resource orchestration perspective.Design/methodology/approachData were collected based on a survey data set from 118 Chief Financial Officers of publicly listed companies in Iran. The theoretical model was tested using partial least squares structural equation modeling (PLS-SEM, SmartPLS 3.0) as a method that enjoys minimum demands concerning normality assumptions and sample size.FindingsThe findings support the full mediation effect of SMCS on the relationship between CSR and organizational performance. This implies that CSR affects performance only through the mediating role of SMCS.Practical implicationsThe central premise in the proposed theoretical framework is that the utilization of proper management control mechanisms (i.e. SMCS) can help the organization to better synchronize, measure and manage – i.e. “orchestrate” – the social, environmental and economic impacts, and this, in turn, leads to improved organizational performance.Originality/valueTo the best of the authors’ knowledge, this is the first study of its kind, building on a unique synthesis of the agency cost perspective and resource orchestration theory, to introduce the “natural resource orchestration” approach for examining the intervening role of SMCS between CSR and organizational performance.

Management Control Systems and ISO Certification as Resources to Enhance Internationalization and Their Effect on Organizational Performance

Agribusiness ◽  
2012 ◽  
Vol 29 (3) ◽  
pp. 392-405 ◽  
Author(s):  
Jacobo Gómez Conde ◽  
Ernesto López-Valeiras Sampedro ◽  
Vicente Ripoll Feliu ◽  
María Beatriz González Sánchez
Keyword(s):  
Organizational Performance ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Iso Certification

scholarly journals A Fuzzy Inference System for Management Control Tools

Mathematics ◽  
2021 ◽  
Vol 9 (17) ◽  
pp. 2145
Author(s):  
Carolina Nicolas ◽  
Javiera Müller ◽  
Francisco-Javier Arroyo-Cañada
Keyword(s):  
Decision Making ◽  
Organizational Performance ◽  
Control Systems ◽  
Fuzzy Inference System ◽  
Fuzzy Inference ◽  
Small And Medium Enterprises ◽  
Belief Systems ◽  
Management Control ◽  
Inference System ◽  
Medium Enterprises

Despite the importance of the role of small and medium enterprises (SMEs) in developing and growing economies, little is known regarding the use of management control tools in them. In management control in SMEs, a holistic system needs to be modeled to enable a careful study of how each lever (belief systems, boundary systems, interactive control systems, and diagnostic control systems) affects the organizational performance of SMEs. In this article, a fuzzy logic approach is proposed for the decision-making system in management control in small and medium enterprises. C. Mamdani fuzzy inference system (MFIS) was applied as a decision-making technique to explore the influence of the use of management control tools on the organizational performance of SMEs. Perceptions data analysis is obtained through empirical research.

scholarly journals Role of Management Control Systems in Quality, Innovation and Organizational Performance in Portugal SMES Companies

2018 ◽  
Vol 15 (02) ◽  
pp. 1850014 ◽  
Author(s):  
Marina Godinho Antunes ◽  
Joaquín Texeira Quirós ◽  
Maria do Rosáirio Texeira Fernandes Justino
Keyword(s):  
Organizational Performance ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Financial Indicators ◽  
Total Quality ◽  
Online Questionnaire ◽  
Multivariate Statistical ◽  
Innovation Strategies

The purpose of this research is to analyze the relationship between management control systems, total quality management (TQM) and innovation, and also the effects of management control systems in the organizational performance. The research was developed based on a conceptual model designed to analyze these dimensions. The data were obtained through an online questionnaire, sent to small and medium-sized Portuguese companies, having been conducted the study based on responses received from 287 valid questionnaires, and using a multivariate statistical analysis for the statistical development. The findings indicate that non-financial indicators provide innovation strategies of products and processes. However, the financial indicators only provide the innovation strategies of processes. It is also verified that only non-financial indicators provide equally the implementation of TQM practices. The results also show that financial indicators only provide an improvement in the financial results of the organization, while the non-financial indicators also improve its operational performance.

Three Dimensions of Business Intelligence Systems Use Behavior

2014 ◽  
Vol 10 (3) ◽  
pp. 62-76 ◽  
Author(s):  
Tanja Grublješič ◽  
Jurij Jaklič
Keyword(s):  
Organizational Performance ◽  
Business Intelligence ◽  
Three Dimensions ◽  
Effective Utilization ◽  
Confirmatory Factor ◽  
Business Intelligence Systems ◽  
Adoption Research ◽  
Use Context ◽  
Use Behavior

In the Business Intelligence Systems (BIS) use context, the well-researched dimension of intensity of use is not broad enough to capture its meaningful use. The authors therefore investigate the whole spectrum of its use that encompasses effective utilization. The post-adoption research of Information System (IS) use is still under-researched; the study therefore brings novel insights to this area. The authors have conceptualized three dimensions of BIS use that capture the intensity of BIS use, the extent of BIS use, and BIS embeddedness. Confirmatory Factor Analysis (CFA) was used to determine convergent and discriminant validities proving construct validities, based on survey data gathered from BIS users in medium and large sized organizations. The results of our study provide sound evidence for apprehending these three constructs as different conceptualizations. This work adds to the literature by emphasizing the role of post-adoptive behavior that can lead to greater and effective utilization in the studied BIS environment, and potentially to a better organizational performance.

Sign in / Sign up

Export Citation Format

Share Document