Performance Measurement Information Systems: Do they Convey (Sustainable) Competitive Advantage?

Peters, M; Wieder, B

Performance Measurement Information Systems: Do they Convey (Sustainable) Competitive Advantage?

Peters, M Wieder, B

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Publisher:: EIASM
Publication Type:: Conference Proceeding
Citation:: 2015
Issue Date:: 2015-01-01

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Field	Value	Language
dc.contributor.author	Peters, M	en_US
dc.contributor.author	Wieder, B	en_US
dc.contributor.editor	Epstein, M	en_US
dc.contributor.editor	Verbeeten, F	en_US
dc.contributor.editor	Widener, S	en_US
dc.date	2015-09-30	en_US
dc.date.issued	2015-01-01	en_US
dc.identifier.citation	2015	en_US
dc.identifier.issn	2295-1660	en_US
dc.identifier.uri	http://hdl.handle.net/10453/39892
dc.description.abstract	Performance management information systems (PMIS) have been a ‘hot topic’ for Chief Information Officers (CIOs) and Chief Financial Officers (CFOs) for close to a decade. PMIS range from low-functionality spreadsheet-based solutions through to high-functionality business intelligence solutions. As yet, this area has not yet received sufficient academic enquiry. Our research questions concern: what are PMIS functionalities, and whether and how do they contribute to competitive advantage? We conceptualize functionality as reflected by system usability and data multi-dimensionality. We examine functionalities of the two types of PMIS: performance planning systems (for budgeting and forecasting) and performance reporting systems (for reporting results information to management). We apply resource-based theory. We hypothesize mediation chains, in which the two PMIS functionality constructs link to competitive advantage, mediated by performance management capabilities and mediated by a resource-base of organizational culture. We use partial least squares path modelling using survey data collected from senior managers of 264 Australian firms. We find support for the hypotheses. We also unexpectedly find that the two types of PMIS functionality operate in sequential, rather than parallel, mediation. The findings have implications for CIOs, CFOs and other managers responsible for development of PMIS.	en_US
dc.publisher	EIASM	en_US
dc.relation.ispartof	Conference on Performance Measurement and Management Control	en_US
dc.title	Performance Measurement Information Systems: Do they Convey (Sustainable) Competitive Advantage?	en_US
dc.type	Conference Proceeding
utslib.location.activity	Nice, France	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/School of Accounting
utslib.copyright.status	open_access
pubs.consider-herdc	true	en_US
pubs.finish-date	2015-10-02	en_US
pubs.publication-status	Published	en_US
pubs.start-date	2015-09-30	en_US

Abstract:

Performance management information systems (PMIS) have been a ‘hot topic’ for Chief Information Officers (CIOs) and Chief Financial Officers (CFOs) for close to a decade. PMIS range from low-functionality spreadsheet-based solutions through to high-functionality business intelligence solutions. As yet, this area has not yet received sufficient academic enquiry. Our research questions concern: what are PMIS functionalities, and whether and how do they contribute to competitive advantage? We conceptualize functionality as reflected by system usability and data multi-dimensionality. We examine functionalities of the two types of PMIS: performance planning systems (for budgeting and forecasting) and performance reporting systems (for reporting results information to management). We apply resource-based theory. We hypothesize mediation chains, in which the two PMIS functionality constructs link to competitive advantage, mediated by performance management capabilities and mediated by a resource-base of organizational culture. We use partial least squares path modelling using survey data collected from senior managers of 264 Australian firms. We find support for the hypotheses. We also unexpectedly find that the two types of PMIS functionality operate in sequential, rather than parallel, mediation. The findings have implications for CIOs, CFOs and other managers responsible for development of PMIS.

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http://hdl.handle.net/10453/39892