{"title":"The Interactive Use of Management Control Systems and Information Technology Project Performance: A Conceptual Framework*","authors":"Farzana Asad Mir, Davar Rezania","doi":"10.1111/1911-3838.12269","DOIUrl":null,"url":null,"abstract":"<div>\n \n <p>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.</p>\n </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"20 4","pages":"719-741"},"PeriodicalIF":1.6000,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1911-3838.12269","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Perspectives","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/1911-3838.12269","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 1
Abstract
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.
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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