The Integration of Management Control Systems Through Digital Platforms: A Case Study

Corsi, Katia; Mancini, Daniela; Piscitelli, Giuseppina

doi:10.1007/978-3-319-49538-5_9

Cited by 4 publications

(8 citation statements)

References 33 publications

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“…Indicator Scale Levers of Controls Simons (1995), Corsi & Mancini (2017), Fitriyani (2019), Chandra & Augustine (2020).…”

Section: Table 1 Variable Operationalization Variablementioning

confidence: 99%

“…These tools also influence employee behavior and measure company performance. These frameworks are generally examined, breaking down independently the accompanying viewpoints: relational control, organizational control, management control, risk control, and internal control over financial reporting and compliance control are all examples of strategic control (Corsi et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

“…The contingency theory of management accounting shows an effort in determining the most possible control system for a set of conditions that exist in an organization. Corsi et al (2017) stated that digital platforms can support communication flows within organizations, and how these platforms have become very important as tools to support MCS processes. The adoption of a digital platform affects every component of the management control system and contributes to an increase in the level of integration between these components is supported by Cremona, Lin, & Ravarini (2014).…”

Section: Introductionmentioning

confidence: 99%

“…According to Corsi et al (2017), digital platform technology can facilitate communication flows within organizations and plays a crucial role in facilitating MCS processes as measured by the Levers of Control, such as belief systems, boundary systems, diagnostic control systems, and interactive control systems. This study also examines the application of one of the digital platforms owned by the Indonesian government, namely the use of the State Treasury and Budget System (SPAN) in supporting the MCS process in government organizations.…”

Section: Introductionmentioning

confidence: 99%

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Management Control Systems, E-Government Digital Platform and Job Performance : The Moderating Role of Transformational Leadership

Prawati

Augustine

2022

International, J. , Contemporary, account.

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An organization's Management Control System (MCS) is crucial. The environment, technology, organizational size, and business strategy are the factors that determine the Management Control System. The State Treasury and Budget System (SPAN) is one of Indonesia's digital e-government systems. This study aims to examine the impact of Management Control Systems and digital e-government platforms with transformational leadership as a moderator on the productivity of SPAN users in the Indonesian Directorate of Treasury. The successful implementation of the digital platform using the UTAUT model variable. The respondents of this study are 171 respondents as a user of the State Treasury and Budget System (SPAN) digital platform throughout Indonesia at the Ministry of Finance office of the State Treasury Directorate. This study finds that Facilitating Condition, Habit, and Feature-Level of Use have a positive effect on Job Performance, while management control systems and behavioral intentions do not affect Job Performance. Transformational leadership strengthens the influence of Feature-Level of Use on Job Performance. This research shows that in government organizations, the management control system is important in supporting the goals of organizations to provide understanding regarding vision, mission, and goals. In government organizations, there are other agency units like the Internal Compliance and Transformation ambassadors who participated in this area. These units are not usually the highest leadership who provide formal activities. Another implication to enhance employee work performance, a transformational leadership style is required.

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“…Indicator Scale Levers of Controls Simons (1995), Corsi & Mancini (2017), Fitriyani (2019), Chandra & Augustine (2020).…”

Section: Table 1 Variable Operationalization Variablementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Management Control Systems, E-Government Digital Platform and Job Performance : The Moderating Role of Transformational Leadership

Prawati

Augustine

2022

International, J. , Contemporary, account.

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“…-бизнес-модель, спроектированную исключительно на использовании современного программного обеспечения, позволяющей в новом цифровом формате обеспечивать рыночные обмены [9]; -элемент (инструмент, аппаратное или программное решение, инфраструктура) функционирования инфокоммуникационной технологической системы, обеспечивающей обмен данными между владельцами и пользователями [10,11];…”

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Digital platform as a new economic agent in the open economy model

Stepnov¹

2019

Druk. Vest.

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Рассматриваются содержательные аспекты технологических изменений в обществе и экономике, которые привели к широкому распространению инфокоммуникационных технологий и формированию цифровой экономики. Представлена авторская трактовка цифровых платформ с учетом критического анализа подходов к определению цифровой экономики, классификации цифровых платформ и обоснованной приоритетной позиции «цифрового капитализма». Сформирована система уточнений для оценки цифровой платформы на уровне макроэкономической модели экономики на основе выделения изменений, которые может принести цифровизация для фирм, домохозяйств, государства и иностранного сектора. Сделан вывод о целесообразности представления цифровых платформ как пятого агента при формировании открытой модели экономики. Ключевые слова: цифровая экономика, цифровая платформа, экономический агент, бизнес-модель, информационная система, цифровой капитализм.

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