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Enhancing and enabling management control systems through information technology: The essential roles of internal transparency and global transparency

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  • Liew, Angela

Abstract

•Contributes to the literature regarding the essential roles that internal transparency and global transparency play on management control system.•Reveals the leading roles that internal transparency and global transparency play in determining the impact IT provides for management controls.•Reveals insights into how management control system operates in practice for managing new product development.•Reveals the intertwining relationship between internal transparency and global transparency.

Suggested Citation

  • Liew, Angela, 2019. "Enhancing and enabling management control systems through information technology: The essential roles of internal transparency and global transparency," International Journal of Accounting Information Systems, Elsevier, vol. 33(C), pages 16-31.
    • Handle: RePEc:eee:ijoais:v:33:y:2019:i:c:p:16-31
    DOI: 10.1016/j.accinf.2019.03.001
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    References listed on IDEAS

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    1. Granlund, Markus, 2011. "Extending AIS research to management accounting and control issues: A research note," International Journal of Accounting Information Systems, Elsevier, vol. 12(1), pages 3-19.
    2. Chapman, Christopher S. & Kihn, Lili-Anne, 2009. "Information system integration, enabling control and performance," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 151-169, February.
    3. Thomas Ahrens & Christopher S. Chapman, 2004. "Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain," Contemporary Accounting Research, John Wiley & Sons, vol. 21(2), pages 271-301, June.
    4. Clinton Free, 2007. "Supply†Chain Accounting Practices in the UK Retail Sector: Enabling or Coercing Collaboration?," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 897-933, September.
    5. Skærbæk, Peter & Tryggestad, Kjell, 2010. "The role of accounting devices in performing corporate strategy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 108-124, January.
    6. Martin Messner & B. Jørgensen, 2009. "Management control in new product development: The dynamics of managing flexibility and efficiency," Post-Print hal-00493197, HAL.
    7. Jordan, Silvia & Messner, Martin, 2012. "Enabling control and the problem of incomplete performance indicators," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 544-564.
    8. Cooper, Robert G., 1990. "Stage-gate systems: A new tool for managing new products," Business Horizons, Elsevier, vol. 33(3), pages 44-54.
    9. Katia Corsi & Daniela Mancini & Giuseppina Piscitelli, 2017. "The Integration of Management Control Systems Through Digital Platforms: A Case Study," Lecture Notes in Information Systems and Organization, in: Katia Corsi & Nicola Giuseppe Castellano & Rita Lamboglia & Daniela Mancini (ed.), Reshaping Accounting and Management Control Systems, pages 131-151, Springer.
    10. Carlin Dowling & Stewart a. Leech, 2014. "A Big 4 Firm's Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior," Contemporary Accounting Research, John Wiley & Sons, vol. 31(1), pages 230-252, March.
    11. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    12. Davila, Tony, 2000. "An empirical study on the drivers of management control systems' design in new product development," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 383-409, May.
    13. Liew, Angela, 2015. "The use of technology-structured management controls: changes in senior management’s decision-making behaviours," International Journal of Accounting Information Systems, Elsevier, vol. 17(C), pages 37-64.
    14. Kari Lukka & Jan Mouritsen, 2002. "Homogeneity or heterogeneity of research in management accounting?," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 805-811.
    15. Dechow, Niels & Mouritsen, Jan, 2005. "Enterprise resource planning systems, management control and the quest for integration," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 691-733.
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    Cited by:

    1. Caraiman Adrian-Cosmin, 2020. "CoCo PATTERN IN CORPORATE GOVERNANCE," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 131-137, December.
    2. Emilio Abad-Segura & Mariana-Daniela González-Zamar, 2020. "Research Analysis on Emerging Technologies in Corporate Accounting," Mathematics, MDPI, vol. 8(9), pages 1-29, September.

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