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Relationship between management information systems and corporate performance

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  • Pérez-Méndez, José Antonio
  • Machado-Cabezas, Ángel

Abstract

The literature review on the success of management information systems (IS) provides empirical evidence that mere investment in IS and New Management Tools (NMTs) does not guarantee better business results. Aiming to contribute to the knowledge of the factors explaining the success of IS implementation, this paper classifies them through cluster analysis, with a sample of Spanish companies according to the valuation given by their finance directors (CFOs) to the quality of such systems and their use for strategic purposes. This classification helps to answer three questions: do companies that better rate their IS improve their performance? How do IS quality and strategy affect results? Is there a positive relationship between the use of NMTs and improvement in performance?

Suggested Citation

  • Pérez-Méndez, José Antonio & Machado-Cabezas, Ángel, 2015. "Relationship between management information systems and corporate performance," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 32-43.
    • Handle: RePEc:eee:spacre:v:18:y:2015:i:1:p:32-43
    DOI: 10.1016/j.rcsar.2014.02.001
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    Cited by:

    1. Sachin Modgil & Sanjay Sharma, 2017. "Information Systems, Supply Chain Management and Operational Performance: Tri-linkage—An Exploratory Study on Pharmaceutical Industry of India," Global Business Review, International Management Institute, vol. 18(3), pages 652-677, June.
    2. Alicia Ramírez-Orellana & Daniel Ruiz-Palomo & Alfonso Rojo-Ramírez & John E. Burgos-Burgos, 2021. "The Ecuadorian Banana Farms Managers’ Perceptions: Innovation as a Driver of Environmental Sustainability Practices," Agriculture, MDPI, vol. 11(3), pages 1-18, March.
    3. Christ, Katherine L. & Burritt, Roger L., 2016. "ISO 14051: A new era for MFCA implementation and research," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 1-9.
    4. Demian Abrego-Almazán & Yesenia Sánchez-Tovar & José M. Medina-Quintero, 2017. "Influence of information systems in organizational performance," Contaduría y Administración, Accounting and Management, vol. 62(2), pages 5-6, Abril-Jun.
    5. Demian Abrego-Almazán & Yesenia Sánchez-Tovar & José M. Medina-Quintero, 2017. "Influencia de los sistemas de información en los resultados organizacionales," Contaduría y Administración, Accounting and Management, vol. 62(2), pages 3-4, Abril-Jun.

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    More about this item

    Keywords

    Management information systems; ROI; Cluster; PLS; New management techniques; Sistemas de información de gestión; ROI; Cluster; PLS; Nuevas herramientas de gestión;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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