دانلود مقاله ترجمه شده ارتقاء سيستم‌هاي اندازه‌گيري عملكرد پويا از طريق يكپارچگي سيستم‌هاي اطلاعاتي

 Abstract

This article contributes to contemporary research on dynamic performance measurement systems (DPMS) by investigating how the level of corporate information systems (IS) integration affects the extent of dynamism in PMS through information quality. Data was collected through a survey questionnaire, which was distributed to Finnish business controllers and Chief Financial Officers (CFOs). The results of the Partial Least Squares (PLS) test (n=111) provide significant support for the proposed model explaining approximately 33 per cent of the variance in DPMS. The results indicate that a higher level of data integration and communication networks integration will positively and significantly attribute to information quality which in turn significantly will affect the extent of DPMS. The results show, however, only direct effects of the flexibility dimension of communication networks integration on DPMS. The implications of the results as well as future research will be discussed