Publication details

Application of Specialized ICT Tools for Measuring Strategic Performance: Empirical Evidence of Contingency Factors


ŠPIČÁK David ŠIŠKA Ladislav

Year of publication 2016
Type Article in Proceedings
Conference IDIMT-2016 Information Technology, Society and Economy Strategic Cross-Influences
MU Faculty or unit

Faculty of Economics and Administration

Field Management and administrative
Keywords Management Accounting; Information systems; ICT; Strategic Performance Measurement; Business Intelligence
Description This study examines the association between using specialized ICT tools – such as Business Intelligence – strategic management accounting techniques and contingency factors, e.g. company size, market characteristics etc. Empirical data collected from Czech and Slovak companies was analyzed using Spearman's rank correlation coefficient. The analysis revealed that the bigger a company is, the more likely it is to use specialized ICT tools for measuring strategic performance. Market characteristics don't seem to play such an important role in this regard. Using specialized ICT tools for measuring strategic performance is positively correlated with using integrated financial and non-financial metrics.

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