管理控制系统与信息技术项目绩效的交互使用:一个概念框架*

IF 1.6 Q3 BUSINESS, FINANCE Accounting Perspectives Pub Date : 2021-08-16 DOI:10.1111/1911-3838.12269
Farzana Asad Mir, Davar Rezania
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引用次数: 1

摘要

本综述的目的是研究项目级管理控制系统(PMCS)的交互使用如何影响信息技术(IT)项目绩效。为了回答这个研究问题,我们将重点放在团队学习行为的机制、专业知识整合和项目经理利益相关者分析效能的概念上,以开发一个概念框架来解释PMCS的交互使用与IT项目绩效之间的关系。还考虑了组织对过程问责制的强调的上下文影响。这一概念框架是基于组织信息处理理论、组织学习理论和企业知识观的理论基础。
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The Interactive Use of Management Control Systems and Information Technology Project Performance: A Conceptual Framework*

The objective of this review is to examine how the interactive use of project-level management control systems (PMCS) impacts information technology (IT) project performance. To answer this research question, we focus on the mechanisms of team learning behavior, expertise integration, and the notion of the project manager's stakeholder analysis efficacy to develop a conceptual framework that explains the relationship between the interactive use of PMCS and IT project performance. The contextual influence of an organization's emphasis on process accountability is also considered. The conceptual framework is based on the theoretical underpinnings of organizational information processing theory, organizational learning theory, and the knowledge-based view of the firm.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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