Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage

Peters, MD; Wieder, B; Sutton, SG; Wakefield, J

Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage

Peters, MD

Wieder, B

Sutton, SG Wakefield, J

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Publication Type:: Journal Article
Citation:: International Journal of Accounting Information Systems, 2016, 21 pp. 1 - 17
Issue Date:: 2016-06-01

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Field	Value	Language
dc.contributor.author	Peters, MD https://orcid.org/0000-0002-3246-3582	en_US
dc.contributor.author	Wieder, B https://orcid.org/0000-0002-7093-6213	en_US
dc.contributor.author	Sutton, SG	en_US
dc.contributor.author	Wakefield, J https://orcid.org/0000-0001-7269-0141	en_US
dc.date.available	2016-03-24	en_US
dc.date.issued	2016-06-01	en_US
dc.identifier.citation	International Journal of Accounting Information Systems, 2016, 21 pp. 1 - 17	en_US
dc.identifier.issn	1467-0895	en_US
dc.identifier.uri	http://hdl.handle.net/10453/54649
dc.description.abstract	© 2015 Elsevier Inc. 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.	en_US
dc.relation.ispartof	International Journal of Accounting Information Systems	en_US
dc.relation.isbasedon	10.1016/j.accinf.2016.03.001	en_US
dc.subject.classification	Information Systems	en_US
dc.title	Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage	en_US
dc.type	Journal Article
utslib.citation.volume	21	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	0806 Information Systems	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.publication-status	Published	en_US
pubs.volume	21	en_US

Abstract:

© 2015 Elsevier Inc. 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.

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http://hdl.handle.net/10453/54649