Although extant research on mobile platforms emphasises the strategic benefits of the platform ecosystem, little is known about how mobile platforms influence organisational routines. In this paper, we explore the process through which smartphones and mobile platforms became incorporated within the performance management routines of a luxury hotel resort. Drawing on an imbrication framework, our case study research that the different sets of affordances and constraints arising during the smartphone adoption process acted as building blocks that reconfigured the performance management routines. The paper contributes to the accounting IS literature by unpacking how smartphones and mobile platforms affect the performance management routines through an improvised process involving various groups of hotel employees. Our results highlight the importance of improvisation and the flexibility of mobile platforms in improving the management control system.
Chai, Sung Hwan; Nicholson, Brian; Scapens, Robert W; and Yang, ChunLei, "Impact of Mobile Platforms on Performance Management: An Imbrication Perspective" (2018). Research Papers. 169.