IT-Enabled Management Control Systems Transformations: Lessons Learned from SaveCom
Abstract
Information technology (IT)-enabled organizational transformations are emphasized in a great deal of research. However, IT-enabled management control systems (MCS) transformations to facility management for steering an organization toward its strategic objectives have become relevant and important, yet underexplored. To address this gap, the present study illustrates how a business intelligence (BI) system enables the transformations of organizational MCS. Through an in-depth case study of a Taiwanese telecommunications company, the IT features, and their direct effects and induced effects to MCS are analyzed in terms of an organization’s belief systems, boundary systems, diagnostic control systems, and interactive control systems. The implications for the organizational MCS design of these effects are discussed.