Influence of big data and analytics on management control. Why changes in management control by means of big data and analytics are not achieved yet
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2016-06-27
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en
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This study investigates the influence of big data on management control. Existing literature focuses on theorization and formulation of expectations and the influences of big data have received minor attention. In order to expand upon existing knowledge, interviews are held with employees from different organizations. The results show that the expected impact of big data on management control is not attained in the organizations. All organizations have realized they have to go along with the developments in the area of data and therefore they are engaged in various data projects to support the potential of data better, with the result that data gets a more prominent role in the organizations. However, due to several challenges it turns out to be difficult to take advantage of big data. This study shows results which are partially in line with expectations present in existing literature. The results suggest that big data does not have significant effects on management control, but despite the fact that big data currently has no direct influence on management control, an indirect effect on management control is suggested to exist. This indirect effect suggests that during the data projects organizations shift to a more enabling form of control.
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Faculteit der Managementwetenschappen