Title: Management control systems and the use of digital platforms: a multi case study comparison

Authors: Daniela Mancini; Katia Corsi

Addresses: Department of Accounting, Management and Economics, Parthenope University of Naples, Via Generale Parisi, 13, 80133 Naples, Italy ' Department of Economics and Management Science, Sassari University, Via Muroni, 15, 70100 Sassari, Italy

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.

Keywords: management control systems; MCSs; digital platforms; information sharing; integration; contingency factors; Microsoft SharePoint; ICT.

DOI: 10.1504/IJAUDIT.2016.078171

International Journal of Auditing Technology, 2016 Vol.3 No.1, pp.22 - 44

Received: 18 Jan 2016
Accepted: 01 Apr 2016
Published online: 05 Aug 2016 *

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