Digitalisation of Enterprises Brings New Opportunities to Traditional Management Control

Open access

Abstract

Background: Advanced information systems have changed the way managers work with planning and performance measurement. Traditional management control concepts such as efficiency have changed in meaning due to these information systems.

Objectives: The main purpose behind this paper is to try to understand how a new managerial context is shaped and re-shaped by new information systems that constitute a digital enterprise.

Methods/Approach: Three different cases are presented and analysed.

Results: The new managerial function of advanced information systems is presented through the three cases.

Conclusions: The digitalisation debate and agenda need to develop an even deeper understanding of how digital initiatives affect organisations. This is possible by dealing with concepts such as the digital enterprise, which integrates digital technical solutions with organisational challenges and management control intent.

1. Alter, S. (1999). Information systems, a management perspective, Reading, MA, Addison-Wesley.

2. Alter, S. (2008), “Defining information systems as work systems: implications for the IS field”, European Journal of Information Systems, Vol. 17, No. 5, pp. 448-469.

3. Anthony, R. N. (1965). Planning and control systems: a framework for analysis, Boston, Harvard University.

4. Belfo, F., Trigo, A. (2013), “Accounting information systems: Tradition and future directions”, Procedia Technology, Vol. 9, pp. 536-546.

5. Bradford, M. (2010). Modern ERP: select, implement, and use today's advanced business systems, North Carolina State University, College of Management.

6. Bredmar, K. (2016). Understanding management control and organisational sense-making, Oxford, Chartridge Books Oxford.

7. Davenport, T. H. (2013). Process innovation: reengineering work through information technology, Boston, MA, Harvard Business Press.

8. Emmanuel, C., Otley, D., Merchant, K. (1990). Accounting for management control, London, Chapman and Hall.

9. Euske, K. J. (1984). Management control: planning, control, measurement, and evaluation, Addison-Wesley.

10. Flamholtz, E. G. (1996). Effective management control Massachusetts, Kluwer Academic Publishers.

11. Horngren, C. T., Sundem, G. L., Stratton, W. O. (1996). Introduction to management accounting, Englewood Cliffs, NJ, Prentice-Hall.

12. Jönsson, S. (2004). Product development – work for premium values, Malmö, Liber.

13. Kaplan, R. S., Norton, D. P. (1995). “Putting the balanced scorecard to work”, in Shaw, D. G., Schneier, C. E. Beatty, R. W., Baird, L. S. (Eds.), Performance measurement, management and appraisal sourcebook, Amherst, MA, Human Resource Development Press.

14. Laudon, K. C., Laudon, J. P. (2004). Management information systems: managing the digital firm, Upper Saddle River, NJ, Pearson Prentice Hall.

15. Silverman, D. (2000). Doing qualitative research, London, Sage.

16. Silverman, D. (2001). Interpreting qualitative data, London, Sage.

17. Yin, R. K. (1994). Case study research – Design and methods, Thousand Oaks, CA, Sage.

Business Systems Research Journal

The Journal of Society for Advancing Innovation and Research in Economy

Journal Information

Cited By

Metrics

All Time Past Year Past 30 Days
Abstract Views 0 0 0
Full Text Views 597 597 50
PDF Downloads 459 459 43