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Our research investigates the trending topic finance transformation (FT), how FT projects impact on business intelligence and analytics (BI/A) systems and whether such impacts result in higher accounting information service levels. Using survey data collected from accounting and finance executives, the results of our SEM-PLS analysis indicate that FT projects lead to higher BI/A systems quality via two mediators: system/data integration and adoption of BI/A tools in management accounting. We also find that the use of ERP systems in management accounting has a complementary effect on those relationships and that FT projects indirectly lead to higher accounting information service levels.

The aim of this study is to examine the relationship between implementing a higher level of telework and operational performance and explore the role of Information and Communication Technology (ICT) capability and Management Control (MC) mechanisms. More specifically, the study focuses on the role of four MC mechanisms (action, outcome, personnel and cultural controls), and three dimensions of ICT capabilities (internal use, collaboration and communication) by taking a Dynamic Capability View (DCV). The results suggest that mandated use of telework in response to a crisis (COVID-19 pandemic) has a negative impact on operational performance. However, higher levels of telework increase the scope and use of MC, which in turn improves performance. Accordingly, we conclude that MC positively mediates the negative effect of TW on performance.

The aim of this study is to examine the relationship between implementing a higher level of telework and operational performance and explore the role of Information and Communication Technology (ICT) capability and Management Control (MC) mechanisms. More specifically, the study focuses on the role of four MC mechanisms (action, outcome, personnel and cultural controls), and three dimensions of ICT capabilities (internal use, collaboration and communication) by taking a Dynamic Capability View (DCV). The results suggest that mandated use of telework in response to a crisis (COVID-19 pandemic) has a negative impact on operational performance. However, higher levels of telework increase the scope and use of MC, which in turn improves performance. Accordingly, we conclude that MC positively mediates the negative effect of TW on performance.