Application of Specialized ICT Tools for Measuring Strategic Performance: Empirical Evidence of Contingency Factors
| Authors | |
|---|---|
| Year of publication | 2016 |
| Type | Article in Proceedings |
| Conference | IDIMT-2016 Information Technology, Society and Economy Strategic Cross-Influences |
| MU Faculty or unit | |
| Citation | |
| Field | Management and administrative |
| Keywords | Management Accounting; Information systems; ICT; Strategic Performance Measurement; Business Intelligence |
| Description | This study examines the association between using specialized ICT tools – such as Business Intelligence – strategic management accounting techniques and contingency factors, e.g. company size, market characteristics etc. Empirical data collected from Czech and Slovak companies was analyzed using Spearman's rank correlation coefficient. The analysis revealed that the bigger a company is, the more likely it is to use specialized ICT tools for measuring strategic performance. Market characteristics don't seem to play such an important role in this regard. Using specialized ICT tools for measuring strategic performance is positively correlated with using integrated financial and non-financial metrics. |