Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage |
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| Affiliation: | 1. Accounting Discipline Group, University of Technology Sydney, P.O. Box 123, Broadway, NSW 2007, Australia;2. College of Business Administration, University of Central Florida, P.O. Box 161400, Orlando, FL 32816, United States;1. University of Central Florida, United States of America;1. Univ. Grenoble Alpes, LIG, F-38000 Grenoble, France CNRS, LIG, F-38000 Grenoble, France;2. Univ. Grenoble Alpes, G-SCOP, F-38000 Grenoble, France CNRS, G-SCOP, F-38000 Grenoble, France;3. STMicroelectronics, 850 rue Jean Monnet, Grenoble, France;1. Faculty of Information Technology, Monash University, PO Box 197, Caulfield East, Victoria 3145, Australia;2. Faculty of Economics and Business, Universidad de Chile, Diagonal Paraguay 257, Santiago 8330015, Chile |
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| Abstract: | The purpose of this study is to better understand how the quality of a Business Intelligence (BI) system improves the diagnostic and interactive dimensions of management control systems (MCS), thereby enhancing performance measurement capabilities, which in turn are positively associated with competitive advantage. Integrating theory from performance measurement, organizational learning and the knowledge-based view of the firm, a theoretical model is developed that considers three concepts of BI quality (infrastructure integration, functionality, and self-service) and the roles they play in enhancing diagnostic and interactive performance measurement capabilities. Data collected via survey from 324 CEOs and CFOs provides support for the theorized effects of BI quality on performance measurement capabilities. These capabilities in turn are positively associated with competitive advantage. |
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