Information technology reliability influence on controlling excellence

• Agnieszka Bieńkowska ^[1] ; Katarzyna Tworek ^[1] ; Anna Zabłocka-Kluczk ^[1]
  1. [1] Wrocław University of Science and Technology. Poland
• Localización: The International Journal of Digital Accounting Research, ISSN 1577-8517, Vol. 19, Nº. 25, 2019, págs. 1-28
• Idioma: inglés
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• Resumen

  • Controlling solutions implemented in the organization evolve in a continuous manner. They are becoming more "mature" - expanding the scope and depth of implemented solutions in striving for excellence. Nowadays, meeting controlling demands (in case of information requirements) is impossible without information technology (IT) support. Hence, IT reliability seems to play a special role in this maturation process. The notion of IT reliability is discussed in the paper as a prerequisite for the implementation of this management support method. Potential factor favoring the process of maturation of controlling solutions are also discussed. The aim of the paper is to identify what is the influence of IT reliability on controlling maturity (and excellence). The analysis will cover relations between the time of use of controlling (as an expression of maturity and excellence), the quality of its outputs, the results obtained due to its implementation in the organization and IT reliability, considered as a moderator of changes in controlling in the organization. The proposed theoretical framework is verified empirically on the sample of 557 organizations operating in Poland.