Abstract
Information technology (IT)-enabled organizational transformations are emphasized in a great deal of research. However, IT-enabled management control systems (MCS) transformations to facility management for steering an organization toward its strategic objectives have become relevant and important, yet underexplored. To address this gap, the present study illustrates how a business intelligence (BI) system enables the transformations of organizational MCS. Through an in-depth case study of a Taiwanese telecommunications company, the IT features, and their direct effects and induced effects to MCS are analyzed in terms of an organization’s belief systems, boundary systems, diagnostic control systems, and interactive control systems. The implications for the organizational MCS design of these effects are discussed.
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Notes on contributors
Tzu-Chuan Chou
Tzu-Chuan Chou is an associate professor of the Information Management Department at National Taiwan University of Science and Technology. He received his Ph.D. from Warwick Business School, the University of Warwick, UK in 1999. His research interests include issues surrounding organizational behavior, IT outsourcing, IT governance, and knowledge management.
Pu-Dong Weng
Pu-Dong Weng is a doctoral research scholar in the Graduate Institute of Management, National Taiwan University of Science and Technology. His research interests include enterprise system implementation, knowledge management, and management control systems.
Tsung-Cheng Wu
Tsung-Cheng Wu is a professor, Department of Information Management at National Taiwan University of Science and Technology (NTUST), Taiwan. He received his Ph.D. from National Chiao Tung University, Taiwan, and his research focuses on MIS and information security management.