Enterprise Performance Management (EPM) integrates ideas from Performance Management with Business Intelligence, to make actual performance information available in real-time to the relevant stakeholders. EPM uses a separate data management level to ‘harvest’ data from the operational processes and supply it to Business Intelligence applications, such as planning, dashboards, scorecards, reporting and analysis. The paper shows the theoretical capabilities of EPM systems to support five different types of management control, ranging from hierarchical and centralised to more democratic and autonomous methods. Based on an analysis of a range of secondary case descriptions, including some presented at a key vendor’s user group event, supplemented with conversations with some of these users, the papers gives some ideas on how these capabilities are currently used in practice. In particular it looks at whether the use of EPM Systems is related to changes in management control towards more democratic methods and empowerment.
Limburg, Diana, "THE IMPACT OF ENTERPRISE PERFORMANCE MANAGEMENT ON MANAGEMENT CONTROL" (2010). UK Academy for Information Systems Conference Proceedings 2010. 32.