The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems
By Mohamed Z. Elbashir, Philip A. Collier, S. Sutton. 2011
298 citations recorded by the source corpus.
Subfields: Management Information Systems, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/111c120dd62c0473c522fcf48290670cfe21a0a1
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In Management Information Systems
In Strategy and Management
Citations in the corpus
- Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis (2013, unknown): “On the other hand, higher financial risk is associated with fewer resources to devote to implementing advanced control systems (Davila and Foster 2005; Elbashir et al. 2011).”
- Upper echelons theory in management accounting and control research (2014, background): “Elbashir et al. (2011) further showed that the top management team’s absorptive capacity influences neither IT infrastructure sophistication nor business intelligence usage directly, but only indirectly via the absorptive capacity of operational-level managers.”
- Business intelligence & analytics in management accounting research: Status and future focus (2018, background): “While BI&A a ff ects business process performance, management control (Elbashir et al., 2011) and organizational performance (Elbashir et al., 2008), it is important that BI&A be assimilated through shared knowledge and strategic support from top management (Elbashir et al., 2013).”