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| Tekijä: | Chapman, C.S. Kihn, L-A. |
| Otsikko: | Information system integration, enabling control and performance |
| Lehti: | Accounting, Organizations and Society
2009 : FEB, VOL. 34:2 p.151-169 |
| Asiasana: | information systems management control performance appraisal budgetary control |
| Kieli: | eng |
| Tiivistelmä: | This paper aims to improve understanding of how information system integration assists managers in enhancing performance. It is argued that the variety of ways in which information might be drawn on in practice means it provides no strong basis for predicting link to business unit performance, and that the level of information system integration fosters the four design characteristics that make up an enabling approach to management control. A PLS analysis of survey data from 169 managers is presented, and it broadly supports the expectations. |
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