The DOI matches its Crossref record; 90 of the 90 references it cites were found in a registry or an index.
The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems
Open accessAbstract
ABSTRACT: 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.
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Cited by
Nitzl, C. (2016) · Journal of Accounting Literature · doi:10.1016/j.acclit.2016.09.003 · Cited by 580
Assessing Common Method Bias: Problems with the ULMC Technique1
Chin, W. W., Thatcher, J. B., & Wright, R. T. (2012) · MIS Quarterly · doi:10.2307/41703491 · Cited by 505
Business intelligence & analytics in management accounting research: Status and future focus
Rikhardsson, P., & Yigitbasioglu, O. (2018) · International Journal of Accounting Information Systems · doi:10.1016/j.accinf.2018.03.001 · Cited by 331
Fosso Wamba, S. (2022) · International Journal of Information Management · doi:10.1016/j.ijinfomgt.2022.102544 · Cited by 269
Lisi, I. E. (2015) · Management Accounting Research · doi:10.1016/j.mar.2015.06.001 · Cited by 225
Metadata
- Authors
- Elbashir, M. Z., Collier, P. A., & Sutton, S. G.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2011-01-01
- Volume
- 86
- Issue
- 1
- Pages
- 155-184
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W1978573107
- Cited by
- 277
- References
- 90
- FWCI
- 31.58
- Type
- journal article
- Language
- en
- Open access
- green
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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