Skip to main content

Abstract

The main of the article is to present a theoretical IT reliability-based model of excellent IT solutions for controlling. The problem of the evaluation of IT solutions for controlling is presented. IT reliability is proposed as one of the measures of those solutions. Its usefulness for differentiating groups of users is verified to establish the possibility for the development of agent model of excellent IT solutions for controlling based on IT reliability.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 129.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 169.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

References

  1. Bea, F., Friedl, B., Schweitzer, M.: Allgemeine Betriebswirtschaftslehre-Bd. 2: Führung-Planung und Steuerung, Organisation, Controlling, Bilanzen, Kostenrechnung, Prognose, 9. Auflage, Stuttgart, UTB (2005)

    Google Scholar 

  2. Bieńkowska, A.: Analiza rozwiązań i wzorce controllingu w organizacji, Oficyna Wydawnicza Politechniki Wrocławskiej (PWr), Wrocław (2015)

    Google Scholar 

  3. Bieńkowska, A., Tworek, K., Zabłocka-Kluczka, A.: Information technology reliability influence on controlling excellence. Int. J. Digit. Account. Res. 19, 1–28 (2019)

    Google Scholar 

  4. Bieńkowska, A., Tworek, K., Zabłocka-Kluczka, A.: IT reliability and its influence on the results of controlling - comparative analysis of organizations functioning in Poland and Switzerland. Inf. Syst. Manag. (2019, in press)

    Google Scholar 

  5. Bieńkowska, A., Tworek, K., Zabłocka-Kluczka, A.: Moderating role of UX and IT reliability in controlling influence on job performance and organizational performance, Raporty Instytutu Organizacji i Zarządzania Politechniki Wrocławskiej, Seria PRE, 9 (2019)

    Google Scholar 

  6. Bieńkowska, A., Zgrzywa-Ziemak, A.: Współczesne metody zarządzania w przedsiębiorstwach funkcjonujących w Polsce – identyfikacja stanu istniejącego. In: Hopej, M., Kral, Z. (eds.) Współczesne metody zarządzania w teorii i praktyce, Oficyna Wyd. PWr, Wrocław (2011)

    Google Scholar 

  7. Bogt, H.T., van Helden, J., van der Kolk, B.: New development: Public sector controllership—reinventing the financial specialist as a countervailing power. Public Money Manag. 36(5), 379–384 (2016)

    Article  Google Scholar 

  8. Brokemper, A.: Wir sind doch alle kundenorientiert? Sieben Schritte zum kunden- und marktorientierten Controlling, [w:] Strategische Steuer, Horvath P. (Hrg.), [online], Stuttgart (2000)

    Google Scholar 

  9. Brown, D., Robinson, D.: Effects of heterogeneity in residential preferences on an agent-based model of urban sprawl. Ecol. Soc. 11(1), 46 (2006)

    Google Scholar 

  10. Czekaj, J.: Metody organizatorskie w doskonaleniu systemu zarządzania. WNT (2013)

    Google Scholar 

  11. Dani, A., Beuren, I.: Integration Level of Financial and Management Accounting Systems with the Accounting Convergence Process and the Effectiveness of Controllership, REPeC, Brasília, vol. 8, no. 3, art. 4, pp. 284–302 (2014)

    Google Scholar 

  12. Davis, F.D.: A technology acceptance model for empirically testing new end-user information systems: theory and results. Doctoral dissertation, MIT USA (1985)

    Google Scholar 

  13. Delone, W.H., McLean, E.R.: The DeLone and McLean model of information systems success: a ten-year update. J. Manag. Inf. Syst. 19(4), 9–30 (2003)

    Article  Google Scholar 

  14. Ernst & Young. The Changing Role of the Financial Controller Research Report. EY Publishing (2008)

    Google Scholar 

  15. Goliszewski, J.: Controlling.Koncepcje, zastosowanie, wdrożenie, Oficyna WKB, Warszawa (2015)

    Google Scholar 

  16. Grudzewski, W.M., Wilimowska, Z.: Od teorii do praktyki zarządzania. Czy zarządzanie jest nauką czy sztuką? Organizacja i kierowanie, nr 1/2017 (175), s. 11–50 (2015)

    Google Scholar 

  17. Hall, J.: Accounting Information Systems. South-Western Cengage Learning, Mason (2011)

    Google Scholar 

  18. Irani, Z.: Information systems evaluation: navigating through the problem domain. Inf. Manag. 40(1), 11–24 (2002)

    Article  Google Scholar 

  19. Kaplan, R.S., Norton, D.P.: The Balanced Scorecard: Translating Strategy into Action. Harvard Business School Press, Boston (1996)

    Google Scholar 

  20. Karaś, E.: Metoda oceny jakości zarządzania przedsiębiorstwem, PhD th, PWr, Wrocław (2006)

    Google Scholar 

  21. Kiełtyka, L.: Informatyczne przemiany zarządzania technologiami informacyjnymi w organizacjach. Przegląd Organizacji 3, 26–29 (2011)

    Google Scholar 

  22. Lira, A.M.D., Parisi, C., Peleias, I.R., Peters, M.R.S.: Uses of ERP systems and their influence on controllership functions in Brazilian Companies. JISTEM-J. Inf. Syst. Technol. Manag. 9(2), 323–352 (2012)

    Google Scholar 

  23. Lyytinen, K.: Different perspectives on information systems: problems and solutions. ACM Comput. Surv. (CSUR) 19(1), 5–46 (1987)

    Article  Google Scholar 

  24. Marciniak, S.: Controlling. Teoria, zastosowania. Difin, Warszawa (2008)

    Google Scholar 

  25. Młodkowski, P., Kałużny, J.: Próba rozwiązania problemu niedopasowania systemów informacyjnych do wymagań controllingu w przedsiębiorstwie, w: Sierpińska, M., Kustra, A. (eds.) Narzędzia controllingu w przedsiębiorstwie, pp. 22–31. Vizja Press&IT, Warszawa (2007)

    Google Scholar 

  26. Nesterak, J.: Systemy informatyczne w controllingu, Aktualne problemy funkcjonowania i rozwoju przedsiębiorstw. Kowalik, M., Sierpińska-Sawicz, A. (eds.) Wyższa Szkoła Finansów i Zarządzania w Warszawie, Warszawa, pp. 221–244 (2014)

    Google Scholar 

  27. Nesterak, J.: Controlling zarządczy. Projektowanie i wdrażanie, Oficyna WKB, Warszawa (2015)

    Google Scholar 

  28. Niu, N., Da Xu, L., Bi, Z.: Enterprise information systems architecture—analysis and evaluation. IEEE Trans. Ind. Inform. 9(4), 2147–2154 (2013)

    Article  Google Scholar 

  29. Nowosielski, K.: Sprawność procesów controllingowych. Istota. Przejawy. Determinanty, Wyd. UE we Wrocławiu, Wrocław (2018)

    Google Scholar 

  30. Nowosielski, S.: Centra kosztów i centra zysku w przedsiębiorstwie, Wyd. Akademii Ekonomicznej im. Oskara Langego we Wrocławiu, Wrocław (2001)

    Google Scholar 

  31. Ossadnik, W.: Controlling. Oldenbourg Verlag, München-Wien (1998)

    Google Scholar 

  32. Palmius, J.: Criteria for measuring and comparing information systems. In: Proceedings of the 30th Information Systems Research Seminar in Scandinavia IRIS 2007 (2007)

    Google Scholar 

  33. Peleias, I.R., Trevizoli, J.C., Côrtes, P.L., Galegale, N.V.: Pesquisa sobre a percepção dos usuários dos módulos contábil e fiscal de um sistema erp para o setor de transporte rodoviário de cargas e passageiros. Revista de Gestão da Tecnologia e Sistemas de Informação 6, 247–270 (2009)

    Google Scholar 

  34. Richard, P.J., Devinney, T.M., Yip, G.S., Johnson, G.: Measuring organizational performance: towards methodological best practice. JOM 35(3), 718–804 (2009)

    Google Scholar 

  35. Sierpińska, M., Niedbała, B.: Controlling operacyjny w przedsiębiorstwie. PWN, Warszawa (2003)

    Google Scholar 

  36. Szarska, : Jak controllerzy oceniają systemy informatyczne BI. Controlling 12, 15–21 (2010)

    Google Scholar 

  37. Szukits, Á.: Management control system design–the effect of tools in use on the information provided. Vezetéstudomány/Budapest Manag. Rev. 48(5), 2–13 (2017)

    Article  Google Scholar 

  38. Tworek, K.: Model niezawodności systemów informacyjnych w organizacji. ZN Organizacja i Zarządzanie/Politechnika Śląska 88, 335–342 (2016)

    Google Scholar 

  39. Tworek, K.: Information systems reliability in the context of higher education institutions. In: 10th Annual International Conference on Education and New Learning Technologies: Conference Proceedings, Palma de Mallorca (Spain), 2–4 July 2018. IATED Academy (2018)

    Google Scholar 

  40. Tworek, K.: The reliability of Information Systems in organization as a source of competitive advantage. Eur. J. Int. Manag. (2018, in press)

    Google Scholar 

  41. Tworek, K.: Aligning IT with Business. Springer, Cham (2019)

    Book  Google Scholar 

  42. Weber: Wprowadzenie do controllingu, Oficyna Wydawnicza Profit, Katowice (2001)

    Google Scholar 

  43. Weißenberger, B.E., Angelkort, H., Holthoff, G.: MAS integration and controllership effectiveness: evidence of a preparer-user perception gap. Bus. Res. 5(2), 134–153 (2012)

    Article  Google Scholar 

  44. Zahedi, F.: Reliability of information systems based on the critical success factors-formulation. Mis Q. 11, 187–203 (1987)

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to Agnieszka Bieńkowska .

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2020 Springer Nature Switzerland AG

About this paper

Check for updates. Verify currency and authenticity via CrossMark

Cite this paper

Bieńkowska, A., Tworek, K., Zabłocka-Kluczka, A. (2020). IT Reliability-Based Model of Excellent IT Solutions for Controlling – Theoretical Approach. In: Wilimowska, Z., Borzemski, L., Świątek, J. (eds) Information Systems Architecture and Technology: Proceedings of 40th Anniversary International Conference on Information Systems Architecture and Technology – ISAT 2019. ISAT 2019. Advances in Intelligent Systems and Computing, vol 1052. Springer, Cham. https://doi.org/10.1007/978-3-030-30443-0_20

Download citation

Publish with us

Policies and ethics