4.3 Article

Information system integration, enabling control and performance

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ACCOUNTING ORGANIZATIONS AND SOCIETY
卷 34, 期 2, 页码 151-169

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PERGAMON-ELSEVIER SCIENCE LTD
DOI: 10.1016/j.aos.2008.07.003

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The literature has demonstrated the complex relationship between information system integration approaches, such as Enterprise Resource Planning systems, and management control. In this paper, we begin our analysis by focussing oil just one aspect of information system integration, namely in terms of data architecture, commonly referred to as the single database concept. We argue that whilst this particular aspect of integration should be related to perceived system Success, the variety of ways in which information might be drawn oil in practice means it provides no strong basis for predicting a link to business unit performance. Instead, building oil Adler and Borys [Adler, P., & Borys, B. (1996). Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly, 41(1), 61-90] we argue that the level of information system integration fosters the four design characteristics that make tip all enabling approach to management control. Each of these in turn is related to both perceived system success and business unit performance. We present PLS analysis of survey data collected from 169 managers that broadly supports these expectations. (C) 2008 Elsevier Ltd. All rights reserved.

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