Relationship between management information systems and corporate performance

José Pérez-Méndez () and Ángel Machado-Cabezas

Revista de Contabilidad - Spanish Accounting Review, 2015, vol. 18, issue 1, 32-43

Abstract: The literature review on the success of management information systems (IS) provides empirical evidence that mere investment in IS and New Management Tools (NMTs) does not guarantee better business results. Aiming to contribute to the knowledge of the factors explaining the success of IS implementation, this paper classifies them through cluster analysis, with a sample of Spanish companies according to the valuation given by their finance directors (CFOs) to the quality of such systems and their use for strategic purposes. This classification helps to answer three questions: do companies that better rate their IS improve their performance? How do IS quality and strategy affect results? Is there a positive relationship between the use of NMTs and improvement in performance?

Keywords: Management information systems; ROI; Cluster; PLS; New management techniques; Sistemas de información de gestión; ROI; Cluster; PLS; Nuevas herramientas de gestión (search for similar items in EconPapers)
JEL-codes: M1 M4 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:spacre:v:18:y:2015:i:1:p:32-43

DOI: 10.1016/j.rcsar.2014.02.001

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