Opportunities and risks in using big data to support management control systems: A multiple case study
Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Francesco Badia, Fabio Donato
Anno di pubblicazione 2022 Fascicolo 2022/3
Lingua Inglese Numero pagine 25 P. 39-63 Dimensione file 402 KB
DOI 10.3280/MACO2022-003003
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più
clicca qui
Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.
Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit. Acquista Download Credits per scaricare questo Articolo in formato PDF
FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche
The growing importance of big data in the current business context is a recognized phenomenon in managerial studies. Many such studies have been focused on possible changes from the use of big data analytics in business, and with reference to management control systems. However, the number and extent of studies attempting to analyze the opportunities and risks of using big data analytics in control systems from an empirical perspective appear rather limited. This work conducts case studies analyzing three companies that have used big data in their decision-making processes within management control systems. The empirical analysis shows how proper management of big data can represent a fundamental opportunity for the development of managerial control systems, with some possibilities not yet fully explored even by those who have already introduced big data analytics in these systems. Big data quality and privacy protection appear to be the profiles presenting the greatest opportunities for future study. Furthermore, new challenges seem to emerge for accountants and controllers, who now are called to a new approach regarding how they should interpret their professional roles.
Parole chiave:Big data analytics, Decision-making, Planning and control, Datafication, Business intelligence, Digitization
- The impact of digitalisation on professional football clubs Fabio Nappo, Alessandra Lardo, Maria Teresa Bianchi, Federico Schimperna, in MANAGEMENT CONTROL 2/2023 pp.117
DOI: 10.3280/MACO2023-002006 - Digital technologies and the evolution of the management accounting profession: a grounded theory literature review Daria Arkhipova, Marco Montemari, Chiara Mio, Stefano Marasca, in Meditari Accountancy Research /2024 pp.35
DOI: 10.1108/MEDAR-07-2023-2097 - Improving public services’ performance measurement systems: applying data envelopment analysis in the big and open data context Francesca Bartolacci, Roberto Del Gobbo, Michela Soverchia, in International Journal of Public Sector Management /2025 pp.313
DOI: 10.1108/IJPSM-06-2023-0186 - Intelligenza artificiale e accounting: le possibili relazioni Diego Valentinetti, Michele A. Reaa, in MANAGEMENT CONTROL 2/2023 pp.93
DOI: 10.3280/MACO2023-002005 - I "pacchetti" di controllo manageriale nei team virtuali Guido Noto, Carmelo Marisca, Gustavo Barresi, in MANAGEMENT CONTROL 3/2024 pp.43
DOI: 10.3280/MACO2023-003003
Francesco Badia, Fabio Donato, Opportunities and risks in using big data to support management control systems: A multiple case study in "MANAGEMENT CONTROL" 3/2022, pp 39-63, DOI: 10.3280/MACO2022-003003