Location via proxy:   [ UP ]  
[Report a bug]   [Manage cookies]                
skip to main content
article

Strategic Information Systems and Business Outcomes

Published: 01 January 2014 Publication History

Abstract

This large-scale study of 1,990 responses from practitioners in a wide range of industries developed and tested a model of relationships among a specific type of strategic information system --strategic performance measurement systems SPMS --characteristics and business outcomes. Using as methodology path analysis and stepwise regression, we found that two SPMS characteristics design purpose and information technology use, together with system effectiveness, explain close to 50% of the SPMS impact on business results.

References

[1]
American Institute of Certified Public Accountants AICPA, & Maisel, L. S. 2001. Performance measurement practices survey. American Institute of Certified Public Accountants, Inc.
[2]
Artz, M., Homburg, C., & Rajab, T. 2012. Performance-measurement system design and functional strategic decision influence: The role of performance-measure properties. Accounting, Organizations and Society, 377, 445-460.
[3]
Bailey, J. E., & Pearson, S. W. 1983. Development of a tool for measuring and analyzing computer user satisfaction. Management Science, 295, 530-545.
[4]
Bentley, Y., Cao, G., & Lehaney, B. 2013. The application of critical systems thinking to enhance the effectiveness of a university information system. Systemic Practice and Action Research, 265, 451-465.
[5]
Bento, A., & Bento, R. 2004. The use of causal analysis techniques in information systems research: A methodological note. Journal of Information Technology Management, 152-4, 44-51.
[6]
Bento, A., & White, L. 2010. An exploratory study of strategic performance measurement systems. Advances in Management Accounting, 18, 1-26.
[7]
Bisbe, J., & Malagueñño, R. 2012. Using strategic performance measurement systems for strategy formulation: Does it Work in dynamic environments? Management Accounting Research, 23, 296-311.
[8]
Bititci, U., Garengo, P., Dorfler, V., & Nudurupati, S. 2012. Performance measurement: Challenges for tomorrow. International Journal of Management Reviews, 14, 305-327.
[9]
Blalock, H. M.Jr. 1964. Causal inferences in non- experimental research. Chapel Hill, NC: University of North Carolina Press.
[10]
Blalock, H. M.Jr. 1979. Social statistics 2nd ed., pp. 462-477. New York, NY: McGraw-Hill.
[11]
Chenhall, R. 2005. Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: An exploratory study. Accounting, Organizations and Society, 30, 395-422.
[12]
De Waal, A., & Kourtit, K. 2013. Performance measurement and management in practice: Advantages, disadvantages and reasons for use. International Journal of Productivity and Performance Management, 625, 446-473.
[13]
DeLone, W., & McLean, E. 1992. Information systems success: The quest for the dependent variable. Information Systems Research, 31, 60-95.
[14]
DeLone, W., & McLean, E. 2003. The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 194, 9-30.
[15]
Ditkaew, N. 2013. The effect of accounting information system quality in the effectiveness of internal control and reliable decision making to enhance the performance of Thai industrial firms. Journal of International Business & Economics, 131, 39-50.
[16]
Fadel, K. 2012. User adaptation and infusion of information systems. Journal of Computer Information Systems, 523, 1-10.
[17]
Farrell, A., Kadous, K., & Towry, K. 2008. Contracting on contemporaneous versus forward-looking measures: An experimental investigation. Contemporary Accounting Research, 253, 773-802.
[18]
Ittner, C. D., Larker, D. F., & Randall, T. 2003. Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society, 28, 715-741.
[19]
Kaplan, R. S., & Norton, D. P. 2001. The strategy-focused organization: How balanced scorecard companies thrive in the new business environment. Boston, MA: Harvard Business School Press.
[20]
Kaplan, R. S., & Norton, D. P. 2008. Mastering the management system. Harvard Business Review, 861, 63-77. 18271319.
[21]
Kasperskaya, Y., & Tayles, M. 2013. The role of causal links in performance measurement models. Managerial Auditing Journal, 285, 426-443.
[22]
Khallaf, A. 2012. Information technology investments and nonfinancial measures: A research framework. Accounting Forum, 362, 109-121.
[23]
Lee, O., Xu, P., Kuilboer, J., & Ashrafi, N. 2012. IT impacts on performance of service firms through operational-level dynamic capability. Journal of Applied Business Research, 286, 1283-1294.
[24]
Mahmood, M. A., Hall, L., & Swanberg, D. L. 2001. Factors affecting information technology usage: A meta-analysis of the empirical literature. Journal of Organizational Computing and Electronic Commerce, 112, 107-130.
[25]
Malina, M. 2013. The evolution of a balanced scorecard. Journal of Applied Business Research, 293, 901-912.
[26]
Mitas, S., Ramasubbu, N., & Sambamurthy, V. 2011. How information management capability influences firm performance. Management Information Systems Quarterly, 351, 137-A15.
[27]
Otley, D. 2002. Measuring performance: The accounting perspective. In Neely, A. Ed., Business performance measurement: Theory and practice pp. 3-21. Cambridge, UK: Cambridge University Press.
[28]
Petter, S., DeLone, W., & McLean, E. 2012. The past, present and future of IS success. Journal of the Association for Information Systems, 13, 341-362.
[29]
Rainer, R. K.Jr, & Watson, R. K. 1995. The keys to executive information systems success. Journal of Management Information Systems, 122, 83-98.
[30]
Seddon, P. B., & Kiew, M.-Y. 1996. A partial testand development of DeLone and McLean's model of IS success. Australian Journal of Information Systems, 41, 90-109.
[31]
Simon, H. A. 1954. Spurious correlation: A causal interpretation. Journal of the American Statistical Association, 49264, 467-479.
[32]
Singh, A. 2012. Design, implementation and outcomes in Indian software organizations: A perspective of HR managers. South Asian Journal of Management, 192, 99-120.
[33]
Sobota, A., & Peljhan, D. 2012. Importance of different perspectives in integrated performance measurement systems. Journal of Business Management, 5, 6-18.
[34]
Soudani, S. 2012. The usefulness of an accounting information system for effective organizational performance. International Journal of Economics & Finance, 45, 136-145.
[35]
Srinivasan, A. 1985. Alternative measures of system effectiveness: Associations and implications. Management Information Systems Quarterly, 93, 243-253.
[36]
Van der Stede, W. A., Chow, C., & Lin, T. 2006. Strategy, choice of performance measures, and performance. Behavioral Research in Accounting, 181, 185.

Index Terms

  1. Strategic Information Systems and Business Outcomes
    Index terms have been assigned to the content through auto-classification.

    Recommendations

    Comments

    Information & Contributors

    Information

    Published In

    cover image International Journal of Human Capital and Information Technology Professionals
    International Journal of Human Capital and Information Technology Professionals  Volume 5, Issue 1
    January 2014
    69 pages
    ISSN:1947-3478
    EISSN:1947-3486
    Issue’s Table of Contents

    Publisher

    IGI Global

    United States

    Publication History

    Published: 01 January 2014

    Author Tags

    1. Design Purposes
    2. Financial and Non-Financial-Measures
    3. Impact On Business Outcomes
    4. Information Quality
    5. Information Technology Use
    6. Strategic Performance Measurement Systems SPMS
    7. System Effectiveness

    Qualifiers

    • Article

    Contributors

    Other Metrics

    Bibliometrics & Citations

    Bibliometrics

    Article Metrics

    • 0
      Total Citations
    • 0
      Total Downloads
    • Downloads (Last 12 months)0
    • Downloads (Last 6 weeks)0
    Reflects downloads up to 14 Oct 2024

    Other Metrics

    Citations

    View Options

    View options

    Get Access

    Login options

    Media

    Figures

    Other

    Tables

    Share

    Share

    Share this Publication link

    Share on social media