Contribution of information system governance to the performance of the management control system in construction companies: Multiple case study approach

Contribution de la gouvernance du système d'information à la performance du système de contrôle de gestion dans les entreprises de BTP: Approche par étude de cas multiples

Youssef Laajaj (), Abdelghani Belakouiri and Sidi Mohamed Rigar
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Youssef Laajaj: laboratoire Interdisciplinaire de Recherches et d’études en management des organisations et droit de l’entreprise-LIREMD
Abdelghani Belakouiri: laboratoire Interdisciplinaire de Recherches et d’études en management des organisations et droit de l’entreprise-LIREMD
Sidi Mohamed Rigar: laboratoire Interdisciplinaire de Recherches et d’études en management des organisations et droit de l’entreprise-LIREMD

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Abstract: The information system is the vector of communication within the organization that is the responsibility of the company's managers. However, it is rarely integrated into the governance approach, even though it is a key element of corporate governance. Yet, information system governance is a lever for decision-making and departmental performance by addressing the concerns of managers and ensuring the necessary evolution of the information system and enabling them to meet needs for regulatory compliance risk mitigation, value creation or strategic alignment. As a result, we have attempted́ to answer our problem, which is as follows: What is the contribution of information system governance to the performance of the management control system in companies? To this end, referring to the literature that links the governance of the information system and the performance of the management control function in a case study of two Moroccan companies that are part of the BTP sector, from a qualitative data collection method through interviews guides with 8 managers of two companies, analyzing the data with a content analysis and a lexical analysis using Nvivo software (version 12). The results obtained allowed us to understand that the governance of the information system remains a key element for the management controller so that he can follow the movement of the achievement of the desired objectives with the help of management control tools. Therefore, it is worth noting beforehand the difficulties encountered and the limits relating to this study. The first limit that we found interesting to undertake is that of the balance and size of the sample. The collaborators are also more and more concealed to answer correctly to our study.

Keywords: information system; information system governance; Performance; Management control; Système d’information; gouvernance du système d’information; contrôle de gestion; performance (search for similar items in EconPapers)
Date: 2022-01-31
Note: View the original document on HAL open archive server: https://hal.science/hal-03564884v1
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2022, ⟨10.5281/zenodo.5902939⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03564884

DOI: 10.5281/zenodo.5902939

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