IT dynamic capabilities as a factor influencing Controlling Effectiveness

This paper concerns the influence of IT dynamic capabilities on controlling effectiveness. The main aim of the article is to verify whether IT dynamic capabilities strengthen the influence of dynamic capabilities of controlling on organizational performance through quality of controlling, as well as...

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Bibliographic Details
Published in:Procedia computer science 2022, Vol.207, p.24-33
Main Authors: Bieńkowska, Agnieszka, Tworek, Katarzyna
Format: Article
Language:English
Subjects:
controlling
management
organizational performance
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Summary:This paper concerns the influence of IT dynamic capabilities on controlling effectiveness. The main aim of the article is to verify whether IT dynamic capabilities strengthen the influence of dynamic capabilities of controlling on organizational performance through quality of controlling, as well as job performance of managers and employees, showing another way, in which IT can support controlling use in contemporary organizations. The proposed theoretical framework is verified empirically on the sample of 246 organizations operating in Poland, from which 231 organizations commented on the implementation of controlling. The verification confirmed that IT dynamic capabilities moderate the relations included in Controlling Effectiveness Model, which is a basis for the study. The research is based on the multivariant path analysis executed using SPSS AMOS, with bootstrapping.
ISSN:1877-0509
1877-0509
DOI:10.1016/j.procs.2022.09.034