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Examining the Value of Management Control in IT Organizations

Examining the Value of Management Control in IT Organizations
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Author(s): Sertaç Son (E-Finance Lab & Frankfurt University, Germany), Tim Weitzel (E-Finance Lab & Frankfurt University, Germany) and Wolfgang Konig (E-Finance Lab & Frankfurt University, Germany)
Copyright: 2006
Pages: 4
Source title: Emerging Trends and Challenges in Information Technology Management
Source Editor(s): Mehdi Khosrow-Pour, D.B.A. (Information Resources Management Association, USA)
DOI: 10.4018/978-1-59904-019-6.ch057
ISBN13: 9781616921286
EISBN13: 9781466665361

Abstract

Control and governance of corporate IT departments have become quite critical in organizations due to enormous size of their expenditure. Surprisingly, this topic is rarely discussed in management accounting and IS literature. In this paper, we present a research model that examines the relationship between the design and use of management control systems and their direct or indirect impact on IT performance. Based on data from 59 organizations the model is tested using Partial Least Squares (PLS) analysis. As a result, we identify various types of management control information and controller capabilities that have a significant impact on IT performance.

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