Using Collaboration Platforms for Management Control Processes: New Opportunities for Integration

Conference paper
Part of the Lecture Notes in Information Systems and Organisation book series (LNISO, volume 11)


Literature have analyzed the relationship between Management Control Systems (MCSs) and Information and Communication Technology (ICTs), with a particular focus on information integrated systems (transaction-oriented information systems as Enterprise Resource Planning software, analysis-oriented information tools as Business Intelligence software). During the latest decades, ICT has generated collaboration platforms, i.e. hardware/software solutions able to connect people in a ‘social’ and safe environment and to provide tools useful to create, organize, search, and share documents, information, ideas, calendars, and so on. Several studies have investigated the organizational implications of such platforms, especially for workgroups, as well as their impacts on sharing knowledge and information, especially in inter-organizational context. But the contribution of collaboration platforms to MCS remains little explored. This study analyses the use of collaboration platforms in research institutions (RIs). Based upon one Italian case study, the article provides a qualitative assessment regarding the introduction of a collaboration platform to support communication flows in the RI. We highlight how this platform has become an important support device for management control processes. We focus on the role of the collaboration platform in each control component and on the way in which it represents an opportunity for a more sophisticated level of integration among those components. The paper aims to contribute both to academia bridging the gap in studies regarding the relationship between MCSs and ICTs, and to practitioners by highlighting collaboration platform usage in a specific context.


Collaboration platform Management control systems Information sharing SharePoint Workspace 


  1. 1.
    Cremona, L., Lin, T., Ravarini, A.: The role of digital platform in interfirm collaborations. In: VIII Mediterranean Conference on Information Systems (2014)Google Scholar
  2. 2.
    Overbeek, S., van Middendorp, S., Rijsenbrij, D.: The digital workspace, in the financial sector. IT Manage. Select. 11, 38–51 (2005)Google Scholar
  3. 3.
    Agrifoglio, R., Metallo, C.: Virtual environment and collaborative work: the role of relation quality in facilitating individual creativity. In: D’Atri, A., Ferrara, M., George, J.F., Spagnoletti., P. (eds.) Information Technology and Innovation Trends in Organizations. Springer, Heidelberg (2011)Google Scholar
  4. 4.
    Capriglione, A., Casalino, N., Draoli, M.: Relational networks for the open innovation in the Italian public administration. In: D’Atri, A., Ferrara, M., George, J. F., Spagnoletti., P. (eds.) Information Technology and Innovation Trends in Organizations. Springer, Heidelberg (2011)Google Scholar
  5. 5.
    Alvino, F., Agrifoglio, R., Metallo, C., Lepore, L.: Learning and knowledge sharing in virtual communities of practices: a case study. In: D’Atri, A., Ferrara, M., George, J. F., Spagnoletti., P. (eds.) Information Technology and Innovation Trends in Organizations. Springer, Heidelberg (2011)Google Scholar
  6. 6.
    Baskerville, R., Meyers, M.: Information systems as a reference discipline. MIS Q. 26, 1–14 (2002)CrossRefGoogle Scholar
  7. 7.
    Beynon-Davies, P.: Formated technology and informated action: the nature of information technology. Int. J. Inf. Syst. 29, 272–282 (2009)Google Scholar
  8. 8.
    Noble, F.: Implementation strategies for office systems. J. Strat. Inf. Syst. 4, 239–253 (1995)CrossRefGoogle Scholar
  9. 9.
    Law, D., Gorla, N.: Exploring factors underlying effective office information systems. Inf. Manag. 31, 25–35 (2006)CrossRefGoogle Scholar
  10. 10.
    Mansour, O.: Group intelligence: a distributed cognition perspective. In: Intelligent Networking and Collaborative Systems, INCOS ‘09, pp. 247–250 (2009)Google Scholar
  11. 11.
    Iacoviello, G., Lazzini, A.: IS to support project management: implication for managerial accounting. In: Mancini, D., Vaassen, E., Dameri, P. (eds.) Accounting Information Systems For Decision Making. Springer, Heidelberg (2013)Google Scholar
  12. 12.
    Malmi, T., Brown, D.A.: Management control systems as a package—opportunities, challenges and research directions. Manag. Acc. Res. 19 (2008)Google Scholar
  13. 13.
    Mancini, D.: Le Condizioni di Efficacia del Sistema di Controllo Aziendale. Qualità e Sicurezza del Sistema di Controllo, Giappichelli, Torino (2010)Google Scholar
  14. 14.
    Rom, A., Rohde, C.: Management accounting and integrated information systems: a literature review. Int. J. Acc. Inf. Syst. 8, 40–68 (2007)CrossRefGoogle Scholar
  15. 15.
    Chiucchi, M.S., Gatti, M., Marasca, S.: The Relationship Between Management Accounting Systems and ERP Systems in a Medium-Sized Firm: A Bidirectional Perspective. Management Control (2002)Google Scholar
  16. 16.
    Silvi, R., Bartolini, M., Raffoni, A., Visani, F.: Business Performance Analytics: Level of Adoption and Support Provided to Performance Measurement Systems. Management Control (2012)Google Scholar
  17. 17.
    Marchi, L.: Il Sistema Informativo Aziendale. Giuffrè, Milano (2003)Google Scholar
  18. 18.
    Granlund, M., Malmi, T.: Moderate impact of ERPs on management accounting: a lag or permanent outcome? Manag. Acc. Res. 13, 299–321 (2002)CrossRefGoogle Scholar
  19. 19.
    Scapens, R.W., Jazayeri, M.: ERP systems and management accounting change: opportunities or impact? A research note. Eur. Acc. Rev. 12, 201–233 (2003)CrossRefGoogle Scholar
  20. 20.
    Caglio, A.: Enterprise resource planning systems and accountants: towards hybridization? Eur. Acc. Rev. 12, 123–153 (2003)CrossRefGoogle Scholar
  21. 21.
    Ferruzzi, C.: Pubblica Amministrazione: Dematerializzazione del Sistema Documentario. Controllo di Gestione. 2, 30–38 (2010)Google Scholar
  22. 22.
    Boot, P., Matolesy, Z., Wieder, B.: Integrated information systems (ERP systems) and accouting practice—the Australian experience. In: 3rd European Conference on Accounting Information Systems, Munich, Germany (2000)Google Scholar
  23. 23.
    D’Onza, G.: Il Sistema di Controllo Interno nella Prospettiva di Risk Management. Giuffrè, Milano (2008)Google Scholar
  24. 24.
    Eisenhardt, K.M.: Building theories from case study research. Acad. Manag. Rev. 14, 532–550 (1989)Google Scholar
  25. 25.
    Yin, R.: Case Study Research. Design and Methods. Sage, London (1994)Google Scholar
  26. 26.
    Corsi, K.: Il Sistema di Controllo Amministrativo-Contabile. Prospettive e Dinamiche Evolutive alla Luce degli IAS/IFRS. Giuffrè, Milano (2008)Google Scholar
  27. 27.
    Mancini, D.: L’Azienda nella Rete di Imprese. la Prospettiva del Controllo Relazionale. Giuffrè, Milano (1999)Google Scholar
  28. 28.
    Corsi, K.: Il Controllo Organizzativo. Una Prospettiva Transazionale. Giuffrè, Milano (2003)Google Scholar
  29. 29.
    Lamboglia, R.: La Componente Immateriale e Organizzativa del Sistema di Controllo Aziendale. Giuffrè, Milano (2012)Google Scholar
  30. 30.
    Marasca, S., Riccaboni, A., Marchi, L.: Manuale Controllo di Gestione. Metodologie e Strumenti. Knowita, Arezzo (2013)Google Scholar

Copyright information

© Springer International Publishing Switzerland 2016

Authors and Affiliations

  1. 1.Parthenope University of NaplesNaplesItaly
  2. 2.Italian National Institute of Statistics - ISTATRomeItaly

Personalised recommendations