Management control systems and the use of digital platforms: a multi case study comparison Online publication date: Fri, 05-Aug-2016
by Daniela Mancini; Katia Corsi
International Journal of Auditing Technology (IJAUDIT), Vol. 3, No. 1, 2016
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.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Auditing Technology (IJAUDIT):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com
Our Blog 
Follow us on Twitter 
Visit us on Facebook