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Challenging the organization's information gathering capability: discovering the hidden information gathering costs of a management control system - experiences from Mitsubishi Motors Sales Sweden
Linköping University, Department of Computer and Information Science, EISLAB - Economic Information Systems. Linköping University, The Institute of Technology.
(English)Manuscript (preprint) (Other academic)
Abstract [en]

The literature on balanced scorecard implementations has not focused on the information gathering costs associated with the operation of such a management-control practice. Rather, the benefits of better performance information have been stressed. This article analyzes the costs associated with gathering, recording and storing of balanced scorecard information. The empirical observations are collected from Mitsubishi Motor Sales Sweden, where dealer-scorecards have been developed, and an Internet-based planning and evaluation system has been implemented. The findings suggest that the administrative effort to compile information for these new performance indicators carry a cost that is perceived as higher than its benefits.

National Category
Engineering and Technology
URN: urn:nbn:se:liu:diva-88923OAI: diva2:606296
Available from: 2013-02-18 Created: 2013-02-18 Last updated: 2013-02-18
In thesis
1. Organizational information provision: managing mandatory and discretionary utilization of information technology
Open this publication in new window or tab >>Organizational information provision: managing mandatory and discretionary utilization of information technology
2001 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

This dissertation focuses on the organizational units that participate in the operation of shared information systems - and especially how the codification responsibilities (information creation, collection and recording) are described in the governance models: who are supposed to perform these activities and how are they promoted or hampered by the management control systems?

The IT governance model describes the patterns of authority for key IT activities in an organization, which are allocated to different stakeholders to assure that the IT resources are managed and utilized to support the organization's strategies and goals.

Altogether, primary data has been compiled in eight case studies and one brief telephone survey. In addition, three previous case studies (produced by other researchers) have been used as secondary data.

The findings indicate that technical responsibilities typically are addressed and managed in the IT governance models, but that the using departments' responsibilities in the operation rarely are described. Information collection and recording activities therefore risk to be left unmanaged from an information systems perspective.

The thesis proposes that an information sourcing responsibility may be included in the IT governance models and that the management control systems can be redesigned to promote mandatory or discretionary information compilation and recording, such that the shared information systems produce the anticipated outcome.

Place, publisher, year, edition, pages
Linköping: Linköpings universitet, 2001. 57 p.
Linköping Studies in Science and Technology. Dissertations, ISSN 0345-7524 ; 720
National Category
Computer Science
urn:nbn:se:liu:diva-35602 (URN)27907 (Local ID)91-7373-126-9 (ISBN)27907 (Archive number)27907 (OAI)
Public defence
2001-12-12, Visionen, Hus B, Linköpings universitet, Linköping, 10:15 (Swedish)

The five papers are included as chapters 3-7 in the printed thesis.

Available from: 2009-10-10 Created: 2009-10-10 Last updated: 2013-02-18

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Petri, Carl-Johan
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EISLAB - Economic Information SystemsThe Institute of Technology
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