The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems

• 成果类型: Article
• 署名作者: Elbashir, Mohamed Z.; Collier, Philip A.; Sutton, Steve G.
• 署名单位: Australian National University; University of Melbourne; State University System of Florida; University of Central Florida
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/accr.00000010
• 发表日期: 2011
• 页码: 155-184
• 关键词: performance-measurement systems; resource planning systems; accounting systems; KNOWLEDGE MANAGEMENT; E-commerce; INFORMATION; assimilation; antecedents; MODEL; FIRMS

摘要

This study examines the influence of organizational controls related to knowledge management and resource development on assimilation (i.e., strategic integration and use) of business intelligence (BI) systems. BI systems use analytics and performance management concepts to leverage enterprise system databases and provide core management control system (MCS) capability. Our results indicate that organizational absorptive capacity (i.e., the ability to gather, absorb, and strategically leverage new external information) is critical to establishing appropriate technology infrastructure and to assimilating BI systems for organizational benefit. Further, findings show that while top management plays a significant role in effective deployment of BI systems, their impact is indirect and a function of operational managers' absorptive capacity. In particular, this indirect effect suggests that leveraging BI systems is driven from the bottom up as opposed to the top down. This differentiates BI from other isolated strategic MCS innovations that have traditionally been viewed as top-management driven.