Business Intelligence Systems Use In Performance Measurement Capabilities: Implications For Enhanced Competitive Advantage
Keywords
Business intelligence (BI); Competitive advantage; Diagnostic and interactive; Management control systems; Performance measurement; Systems quality
Abstract
The purpose of this study is to better understand how the quality of a Business Intelligence (BI) system improves the diagnostic and interactive dimensions of management control systems (MCS), thereby enhancing performance measurement capabilities, which in turn are positively associated with competitive advantage. Integrating theory from performance measurement, organizational learning and the knowledge-based view of the firm, a theoretical model is developed that considers three concepts of BI quality (infrastructure integration, functionality, and self-service) and the roles they play in enhancing diagnostic and interactive performance measurement capabilities. Data collected via survey from 324 CEOs and CFOs provides support for the theorized effects of BI quality on performance measurement capabilities. These capabilities in turn are positively associated with competitive advantage.
Publication Date
6-1-2016
Publication Title
International Journal of Accounting Information Systems
Volume
21
Number of Pages
1-17
Document Type
Article
Personal Identifier
scopus
DOI Link
https://doi.org/10.1016/j.accinf.2016.03.001
Copyright Status
Unknown
Socpus ID
84964823761 (Scopus)
Source API URL
https://api.elsevier.com/content/abstract/scopus_id/84964823761
STARS Citation
Peters, Matt D.; Wieder, Bernhard; Sutton, Steve G.; and Wakefield, James, "Business Intelligence Systems Use In Performance Measurement Capabilities: Implications For Enhanced Competitive Advantage" (2016). Scopus Export 2015-2019. 2240.
https://stars.library.ucf.edu/scopus2015/2240