Do management control systems really change? How business intelligence and analytics shape management control systems. A systematic literature review
Sprache des Vortragstitels:
Englisch
Original Tagungtitel:
EAA Virtual Congress 2021
Sprache des Tagungstitel:
Englisch
Original Kurzfassung:
Purpose ? Academic discourse on IT-based developments and their connection to management control systems (MCS) has grown substantially over the last two decades. Business intelligence & analytics (BI&A) are considered technologies that enable companies to plan and control processes even more precisely, which is why their use should lead to massive changes in management control systems. Therefore, this article aims to identify concrete links between BI&A and MCS, as well as to analyze how BI&A affect MCS and what consequences result from their use in order to identify potential change trends for MCS.
Design/methodology/approach ? This systematic literature review uses the MCS framework of Malmi and Brown (2008) to cluster its key findings.
Findings ? This review identified various connections between MCS and BI&A, assigning them to the elements of the MCS framework. Although this allows first concrete statements about the effects of BI&A and the consequences for MCS, the insights gained must be interpreted against the background of a wide variety of contextual factors and the fact that many conceptual papers provide normative statements. Specific conclusions about massive change trends for MCS cannot be drawn at present.
Originality/value ? This study is the first literature review that establishes the connection between MCS and BI&A from the perspective of a widely accepted MCS framework and therefore enables focused statements, based on the typology of Malmi and Brown (2008), regarding the effects and consequences of BI&A on MCS.
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