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The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems

Elbashir, Mohamed; Collier, Phillip; Sutton, Steve G


This study examines the influence of organizational controls related to knowledge management and resource development on assimilation (i.e., strategic integration and use) of business intelligence (Bl) systems. Bl systems use analytics and performance management concepts to leverage enterprise system databases and provide core management control system (MCS) capability. Our results indicate that organizational absorptive capacity (i.e., the ability to gather, absorb, and strategically leverage...[Show more]

CollectionsANU Research Publications
Date published: 2011
Type: Journal article
Source: The Accounting Review
DOI: 10.2308/accr.00000010


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