Big data and management control systems change: the case of an agricultural SME

Gianluca Vitale (), Sebastiano Cupertino () and Angelo Riccaboni ()
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Gianluca Vitale: University of Siena
Sebastiano Cupertino: University of Siena
Angelo Riccaboni: University of Siena

Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, 2020, vol. 31, issue 1, No 6, 123-152

Abstract: Abstract Nowadays big data (BD) represents a hot topic which receives great interest from both scholars and practitioners, due to its capabilities to affect managerial practices in both large corporations and small and medium enterprises (SMEs). In management control field of study, the use of BD can induce important managerial changes. However, no univocal consensus exists in literature regarding BD effects on managerial practices. In particular, some scholars highlighted the opportunities related to BD application while others question the real benefits of BD. Accordingly, in the current debate, there is no clear understanding of the real effects that BD may have on Management Control Systems (MCS). This ambiguity is even more pronounced in SMEs, given their reluctance to adopt both formal MCS and BD technologies. Consequently, this paper aims to analyze whether and how BD affects MCS and which drivers are involved in such interaction. To this end, we developed a case study on a SME, adopting the theoretical lens of Quinn (J Account Organ Change 7(4):337–357, 2011; Manag Account Res 25(1):76–92, 2014). Our study contributes to the present literature providing three main findings. Firstly, we showed that BD affects differently the formal and informal dimensions of MCS. Secondly, this study demonstrated that an exogenous shock, such as the adoption of a BD technology, can lead to MCS stability and not only to MCS change. Finally, we identified some micro-level mechanisms that triggered changes in formal and informal MCS. In particular, we found that leadership and managerial culture could play pivotal role in MCS change.

Keywords: Big data; Formal/informal management control change; Ostensive versus performative routines; DSS; SME (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (9)

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DOI: 10.1007/s00187-020-00298-w

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