Questo studio indaga il contributo delle piattaforme digitali (DP) ai sistemi di controllo di gestione (MCS). I DP, in genere, forniscono strumenti utili per creare, organizzare, cercare e condividere documenti, informazioni, idee, calendari e così via. Studi precedenti hanno fornito poca attenzione a queste piattaforme e al modo in cui possono diventare uno strumento per supportare i processi di controllo di gestione. In questo lavoro, ci proponiamo di analizzare come i DP influenzano ogni componente della MCS in diversi contesti organizzativi utilizzando un confronto multi case study. I nostri risultati evidenziano gli impatti dei DP sulle MCS e il contributo dei DP per aumentare il livello di integrazione tra i componenti MCS. Inoltre, identifichiamo alcuni fattori di contingenza, che influenzano il modo in cui i DP influenzano la MCS. Il documento contribuisce sia alla teoria, colmando la lacuna negli studi riguardanti la relazione tra MCS e tecnologie dell'informazione e della comunicazione (TIC), sia alla pratica, mostrando come una DP potrebbe essere progettata, implementata e utilizzata per migliorare la MCS.
This study investigates the contribution of digital platforms (DPs) to management control systems (MCSs). DPs, generally, provide tools useful to create, organise, search, and share documents, information, ideas, calendars, and so on. Prior studies provided little attention to these platforms and how they can become a tool to support management control processes. In this work, we aim to analyse how DPs affect each components of the MCSs in different organisational contexts using a multi case study comparison. Our findings highlight the impacts of DPs on MCSs and the contribution of DPs to increase the level of integration among MCS components. Moreover, we identify some contingency factors, which influence how DPs affect MCSs. The paper contributes both to theory, filling the gap in studies regarding the relationship between MCSs and information and communication technologies (ICTs), and to practice, showing how a DP could be designed, implemented, and used to improve MCSs.
Management control systems and the use of digital platforms: a multi case study comparison
Daniela Mancini;
2016-01-01
Abstract
This study investigates the contribution of digital platforms (DPs) to management control systems (MCSs). DPs, generally, provide tools useful to create, organise, search, and share documents, information, ideas, calendars, and so on. Prior studies provided little attention to these platforms and how they can become a tool to support management control processes. In this work, we aim to analyse how DPs affect each components of the MCSs in different organisational contexts using a multi case study comparison. Our findings highlight the impacts of DPs on MCSs and the contribution of DPs to increase the level of integration among MCS components. Moreover, we identify some contingency factors, which influence how DPs affect MCSs. The paper contributes both to theory, filling the gap in studies regarding the relationship between MCSs and information and communication technologies (ICTs), and to practice, showing how a DP could be designed, implemented, and used to improve MCSs.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
