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Dashboards adoption in the business controller’s decision making process

Yigitbasioglu, Ogan & Velcu, Oana (2011) Dashboards adoption in the business controller’s decision making process. In Proceedings of the 7th International Conference on Enterprise Systems, Accounting and Logistics, Rhodes Island, Greece, pp. 30-39.

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Abstract

There has been discussion whether corporate decision-making can be helped by decision support systems regarding qualitative aspects of decision making (e.g. trouble shooting)(Löf and Möller, 2003). Intelligent decision support systems have been developed to help business controllers to perform their business analysis. However, few papers investigated the user’s point of view regarding such systems. How do decision-makers perceive the use of decision support systems, in general, and dashboards in particular? Are dashboards useful tools for business controllers? Based on the technology acceptance model and on the positive mood theory, we suggest a series of antecedent factors that influence the perceived usefulness and perceived ease of use of dashboards. A survey is used to collect data regarding the measurement constructs. The managerial implications of this paper consist in showing the degree of penetration of dashboards in the decision making in organizations and some of the factors that explain this respective penetration rate.

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ID Code: 47317
Item Type: Conference Paper
Keywords: controllers ., dashboards, decision-making, TAM
ISBN: 9789602871300
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Deposited On: 30 Nov 2011 08:29
Last Modified: 30 Nov 2011 08:29

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