The Role of Information Systems in Supporting Exploitative and Exploratory Management Control Activities

2012 ◽  
Vol 24 (1) ◽  
pp. 31-59 ◽  
Author(s):  
Michael Schermann ◽  
Manuel Wiesche ◽  
Helmut Krcmar
Keyword(s):  
Information Systems ◽  
Control Systems ◽  
Management Control ◽  
Theory Approach ◽  
Control Information ◽  
Governance Risk ◽  
The Relationship ◽  
Grounded Theory Approach ◽  
Role Of Information

ABSTRACT The goal of this research was to investigate the role of information systems (IS) in helping organizations to address the challenge of achieving a trade-off between exploitative and exploratory management control activities. The relationship between IS and management control activities is complex and stems from different theoretical backgrounds. We adopted a grounded theory approach to offer an integrative lens on this multi-faceted issue. Through the study of information systems for governance, risk management, and compliance (GRC IS) as a recent practice-driven initiative to establish the means for balancing exploitative and exploratory management control activities, we developed a grounded model of the relationship between IS and management control activities. Our model highlights the ways in which GRC IS serve as a catalyzer for establishing balanced management control systems that enable managers to simultaneously exploit and explore richer management control information.

Information Systems for the Management of the Organizations

2018 ◽  
pp. 96-116
Author(s):  
José Rascão
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Information Management ◽  
Global Economy ◽  
Business Management ◽  
Key Concepts ◽  
Relationship Of ◽  
The Relationship ◽  
Role Of Information

This chapter investigates the key concepts of information systems, as well as the role of information in the information management activities, in terms of supporting decision making by different organizations' managers in the literature of information sciences and business sciences. The information has become, in the global economy, a source of value for organizations, assuming a key role in contributing to the development of the performance of the same. The relationship of information management with business management helps the process of decision making.

Understanding User Attitudes toward Information Systems

2011 ◽  
pp. 121-137
Author(s):  
David A. Jank
Keyword(s):  
Information Systems ◽  
Psychological Factors ◽  
Attitude Formation ◽  
Theory Approach ◽  
Personal Attitude ◽  
Factors Influencing ◽  
User Attitudes ◽  
Ontological Framework ◽  
The Relationship ◽  
Grounded Theory Approach

People develop attitudes toward things in many ways. While direct experience can be the foundation of permanent attitude formation, both indirect experience and referential input from others are strong influences on both attitude development and changes in personal attitude. The psychological factors that govern attitude are varied. They are documented in the scholarly literature of many fields, and frequently reference the study of people and technology. Research in the use of information systems (IS), however, does not typically aggregate the psychological factors influencing user attitude. The purpose of this chapter is to bring together the divergent empirical evidence of IS user attitude formation. A grounded theory approach is used to formally identify and analyze this evidence. Such analysis can provide a more cohesive understanding of what is known about user attitudes toward information systems, and can offer an ontological framework for more formalized study of the relationship between people and information systems.

The Value of Information Systems to Small and Medium-Sized Enterprises

2011 ◽  
pp. 1639-1666 ◽  
Author(s):  
Susan J. Winter ◽  
Connie Marie Gaglio ◽  
Hari K. Rajagopalan
Keyword(s):  
Information Systems ◽  
Theory And Practice ◽  
Information And Communications Technology ◽  
Purchase Decisions ◽  
Communications Technology ◽  
Structured Interviews ◽  
The Relationship ◽  
Role Of Information ◽  
Customers Perspective

Small and medium-sized enterprises (SMEs) face more serious challenges to their survival than do larger firms. To succeed, SMEs must establish and maintain credibility in the marketplace to attract the resources required for survival. Most co-opt legitimacy by mimicking the cues that signal credibility to convince potential stakeholders that something stands behind their promises. This research examines the role of information and communications technology (ICT) in legitimacy-building from the perspective of both SME founders and customers. In-depth, semi-structured interviews were conducted in a variety of industries to determine whether the ICT-related legitimacy schema from the customers’ perspective differs substantially from that of firm founders. Results indicate that customers compare the ICT information provided in SME’s sales pitches to pre-existing ICT expectations about the nature of desirable sales transactions. We describe the relationship between violations of ICT expectations, legitimacy, and purchase decisions. Implications for theory and practice are discussed.

scholarly journals Family Management and Firm Performance in Family SMEs: The Mediating Roles of Management Control Systems and Technological Innovation

2019 ◽  
Vol 11 (14) ◽  
pp. 3805 ◽  
Author(s):  
Daniel Ruiz-Palomo ◽  
Julio Diéguez-Soto ◽  
Antonio Duréndez ◽  
José António C. Santos
Keyword(s):  
Firm Performance ◽  
Control Systems ◽  
Technological Innovation ◽  
Management Control ◽  
Management Control Systems ◽  
Family Management ◽  
Mediating Role ◽  
Family Smes ◽  
The Relationship

The aim of this research is to analyze the mediating role of the use of management control systems (MCS) and the achievement of technological innovation (TI) in the relationship between family management and firm performance in family small and medium-sized enterprises (SMEs). A questionnaire was conducted by 617 managers of family SMEs in Spain, and our model was tested using partial least squares. Our findings show that both MCS and TI play crucial mediating roles in the understanding of the relationship between family management and firm performance. As a result, family-managed firms that utilize MCS and produce TI are much more likely to generate better performance. These results encourage family managers to use formal MCS because in that way they will contribute to obtaining better firm performance, directly and indirectly through TI. We focus on private family SMEs, because these specific firms contribute significantly to the economies worldwide. This paper contributes to resolve the controversy regarding the relationship between family management and firm performance introducing MCS and TI as mediating factors.

scholarly journals Integrating environmental management control systems to translate environmental strategy into managerial performance

2019 ◽  
Vol 15 (4) ◽  
pp. 626-653 ◽  
Author(s):  
Peter G. Rötzel ◽  
Alexander Stehle ◽  
Burkhard Pedell ◽  
Katrin Hummel
Keyword(s):  
Environmental Management ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Organizational Level ◽  
Environmental Strategy ◽  
Managerial Performance ◽  
Content Type ◽  
The Relationship

Purpose This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. Design/methodology/approach Based on survey data from 218 firms, the authors test a structural equation model. Findings The results show that environmental management control systems mediate the relationship between environmental strategy and environmental managerial performance. Moreover, the level of integration between regular and environmental management control systems significantly impacts the relationship between environmental management control systems and environmental managerial performance. Therefore, environmental management control systems are important mechanisms to translate environmental strategy into managerial performance, and a high level of integration can reinforce this role. Research limitations/implications The typical shortcomings of survey-based research apply to this study. Originality/value While previous research focuses primarily on environmental performance at the organizational level, this study addresses individual managerial performance with regard to environmental outcomes. In addition, the authors investigate how the level of integration between regular and environmental management control systems influences the relationship between environmental strategy and environmental managerial performance as well as the mediating role of environmental management control systems.

Control systems and interorganizational identification in technology parks cooperation

2022 ◽  
Vol 33 (88) ◽  
pp. 13-28
Author(s):  
Celliane Ferraz Pazetto ◽  
Ilse Maria Beuren
Keyword(s):  
Control Systems ◽  
Structural Equation ◽  
Management Control ◽  
Equation Modeling ◽  
Interorganizational Cooperation ◽  
Technology Park ◽  
Technology Parks ◽  
The Relationship ◽  
Positive Effect

ABSTRACT The aim of this study was to analyze the influence of the design of management control systems (MCSs) on interorganizational cooperation and the moderating role of companies’ identification with their technology park. The conditions that promote the emergence of interorganizational cooperation are indicated in the literature as an important research gap, as well as the little evidence about how MCS design influences cooperation, especially in relationships based on innovation. MCSs in interorganizational partnerships have been shown to be relevant for the coordination and maintenance of the relationship, and this study reveals that MCSs promotes cooperative behaviors among the companies associated with the technology parks. The interorganizational identification of the companies with their park was moderately present, thus prompting the inclusion of social and relational aspects in interorganizational studies, which remain scarcely explored in the literature. The MCSs of the parks are focused on stimulating the companies’ cooperation, which is one purpose of this partnership. By not confirming the moderating effect of identification, it was verified that this construct drives cooperation in a way that is dissociated from the MCSs. A survey was conducted in organizations associated with Porto Digital and with the São José dos Campos Technology Park, and it had the participation of 187 managers. To analyze the data the partial least squares structural equation modeling technique was applied and the differences between the two parks were further analyzed. The MCSs design and interorganizational identification act as antecedents of the companies’ cooperation with their technology park. On the other hand, the direct and positive effect of the MCS design on cooperation is not moderated by how much these companies identify with the interorganizational relationship established. The paper contributes by identifying ways of fostering cooperation, one of the purposes of interorganizational agreements, as well as by providing evidence in a context that is scarcely addressed in the literature.

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