Francesca Culasso, Laura Broccardo, Daniele Giordino and Edoardo Crocco
Performance management systems (PMSs) must remain dynamic and maintain the ability to withstand the high degrees of complexity brought about by digital technologies (DTs)…
Abstract
Purpose
Performance management systems (PMSs) must remain dynamic and maintain the ability to withstand the high degrees of complexity brought about by digital technologies (DTs). Academics and practitioners have explored DTs and PMSs separately. This study aims to bridge the academic and practitioner discourse surrounding PMSs and DTs to promote knowledge diffusion and collaboration.
Design/methodology/approach
The authors adopted a mixed method approach, combining quantitative and qualitative content analysis, which were validated through semi-structured interviews with academics and practitioners. The authors first conducted a content analysis of the academic literature contained in the Scopus database and the practitioners' literature featured in the Nexis Uni database.
Findings
The combined academic-practitioners’ body of knowledge underscores the risk and environmental dimension, as well as the theoretical frameworks employed to explore digitally empowered PMSs. These findings were corroborated by 17 confirmatory interviews conducted with scholars and practitioners.
Research limitations/implications
Due to its scope, the research is limited to publications listed on Scopus and Nexis Uni. Additionally, its qualitative and interpretative nature presents some generalizability issues.
Originality/value
This study connects the intentions of scholars and practitioners concerning PMSs and DTs to promote collaborative efforts and knowledge diffusion. Moreover, considering the broader spectrum of insights, this manuscript postulates new avenues of research that address the key issues and concerns of both academics and practitioners. Finally, this article showcases PMs- and DT-appropriate theoretical frameworks that can inform practitioners’ discourse and work.
Details
Keywords
Elisa Truant, Edoardo Crocco, Francesca Culasso and Safiya Mukhtar Alshibani
The popularity of Management Control Systems (MCS) has increased due to rising uncertainty in business operations. They help companies implement strategies, manage information and…
Abstract
Purpose
The popularity of Management Control Systems (MCS) has increased due to rising uncertainty in business operations. They help companies implement strategies, manage information and incentivize managers with common goals. Therefore, the research aims to take stock of the evolution of studies on MCS adoption, identifying trends and future avenues.
Design/methodology/approach
While a few systematic literature reviews have investigated the implications of MCS adoption amid specific contexts, a comprehensive bibliometric analysis of the whole research stream is lacking. Consequently, our study analyzes relevant scientific literature on the topic of MCS from 1970 to 2022, through the use of VOSviewer, R Bibliometrix and Latent Dirichlet Allocation to visualize the bibliometric results.
Findings
The study provides a comprehensive overview of key emerging topics in MCS literature and the ways in which they have developed over the decades, along with a structured research agenda built upon the literature gaps found amid current and past scientific production. It does so by analyzing scientific production from multiple bibliometric aspects and advanced text-mining techniques to extract common emerging themes from the dataset.
Originality/value
To the best of the authors’ knowledge, no attempt has yet been made to synthesize MCS literature through a bibliometric review. The bibliometric perspective on MCS enhances scholars' understanding of the historical path and future trends of the literature stream, while helping practitioners update existing MCS conceptualizations in light of contemporary changes.