|Autors: Daskalova, M. S., Ivanova, D. A.|
Title: Interaction between management control systems and big data analytics: A conceptual framework
Keywords: Management Control, Managemnet Control Systems, Big Data Analitics;
Abstract: This paper aims to suggest a conceptual framework of the interaction between Management Control Systems (MCS) and Big Data Analytics (BDA), since MCS can be considered as the formal, information-based routines and procedures managers use to maintain or alter patterns in organizational activities. Developed as a theoretical framework, it could contribute to understanding of how BDA capabilities, which are one of the most important factors for successful strategy implementation, could influence MCS in order to achieve the strategic goals of the company. For the purposes of the conceptual framework development the Simons' Levers of Control framework is used. It is considered as appropriate since it combines a focus on the achievement of the strategic goals of the organization with the broader perception of the control mechanisms that can be used for effective and efficient implementation of the strategy.
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Вид: публикация в международен форум, публикация в реферирано издание, индексирана в Scopus