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 Ana

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.

References

    Issue

    46th International Conference on Applications of Mathematics in Engineering and Economics, AMEE 2020, 7 June 2020 - 13 June 2020, vol. 2333, 2021, Bulgaria, American Institute of Physics Inc, DOI 10.1063/5.0042254

    Full text of the publication

    Цитирания (Citation/s):
    1. Vimal K. E. K.,Divya Rashmi,Sivakumar K., Jayakrishna Kandasmay, Paranitharan K. P.& Balaji Venkataraman, Developing a Delphi assisted total interpretive structural model (D-TISM) for adopting the Industry 4.0 technologies within Lean Six Sigma framework,Production Planning & Control The Management of Operationс, Received 01 Apr 2022, Accepted 18 Aug 2023, Published online: 29 Aug 2023 https://doi.org/10.1080/09537287.2023.2251014 - 2023 - в издания, индексирани в Scopus
    2. Chipriyanova, G., Chipriyanov, M., & Luchkov, K. (2024, June). Investigation and Analysis of Attitudes Towards the Implementation of Artificial Intelligence in Internal Business Processes. In ENVIRONMENT. TECHNOLOGIES. RESOURCES. Proceedings of the International Scientific and Practical Conference (Vol. 2, pp. 61-67). - 2024 - в издания, индексирани в Scopus и/или Web of Science
    3. Daskalova, M. S, Ivanova, D. A, 2021, Interaction between management control systems and big data analytics: A conceptual framework, 46th International Conference on Applications of Mathematics in Engineering and Economics, AMEE 2020, 7 June 2020 - 13 June 2020, pp. - 2023 - от чужди автори в чужди издания, неиндексирани в Scopus или Web of Science

    Вид: публикация в международен форум, публикация в реферирано издание, индексирана в Scopus