The article seeks to address the question whether or not the dynamic environment characterized by the organizational and competitive patterns of the information economy influences the interactivity of management control systems. Particularly, the research presented in the article aims at comparing and contrasting the degree of interactivity featuring the management control systems of “traditional” versus “internet-based” or “internet-related” companies. The study is exploratory and descriptive, and it is based both on a questionnaire analysis and on some interviews. The questionnaire was sub-ministered to Italian companies listed in the FTSE MIB 40 (the industrial index, except for banks and insurance companies) and in the FTSE Star (once TechStar). The article develops along three sections. In the first part, the aims and motivations of the article are clarified. In the second part, the contingency theory is revisited in the context of information economy and propositions are drafted to frame the factors that may influence the degree of interactivity of management control systems. In the third part, the research design and the empirical evidence are described as a premise to our final discussion of the results. Concluding remarks essentially suggest that companies leveraging on internet technologies will not necessarily leverage upon the same technologies to foster interactivity of their management control systems.
Internet technologies and interactivity of management controlsystems: some empirical evidence
CAGLIO, ARIELA;ZONI, LAURA
2010
Abstract
The article seeks to address the question whether or not the dynamic environment characterized by the organizational and competitive patterns of the information economy influences the interactivity of management control systems. Particularly, the research presented in the article aims at comparing and contrasting the degree of interactivity featuring the management control systems of “traditional” versus “internet-based” or “internet-related” companies. The study is exploratory and descriptive, and it is based both on a questionnaire analysis and on some interviews. The questionnaire was sub-ministered to Italian companies listed in the FTSE MIB 40 (the industrial index, except for banks and insurance companies) and in the FTSE Star (once TechStar). The article develops along three sections. In the first part, the aims and motivations of the article are clarified. In the second part, the contingency theory is revisited in the context of information economy and propositions are drafted to frame the factors that may influence the degree of interactivity of management control systems. In the third part, the research design and the empirical evidence are described as a premise to our final discussion of the results. Concluding remarks essentially suggest that companies leveraging on internet technologies will not necessarily leverage upon the same technologies to foster interactivity of their management control systems.
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