IT tools used in the strategic controlling process – Polish national study results
Keywords:
strategic management, strategic controlling, controlling instruments, IT solutions in controllingAbstract
Purpose of the article The purpose of the work was to identify and analyse instrumental solutions of strategic controlling applied by organisations operating in Poland. In particular, the study examined the extent, to which implementation of strategic controlling tasks is supported by IT tools. It identified the frequency of application and the usefulness of IT tools in the process of strategic controlling from the point of view of their direct users.
Methodology/methods The study was based on a diverse research methodology. It used the method of critical analysis of subject literature, as well as surveys - the author's original questionnaire. For analysis of empirical data, description and statistical reasoning methods were used, the following statistical analyses were conducted, among others: analysis by means of cross tabulation and use of χ2 statistics, as well as Student’s t-test for independent samples.
Scientific aim The presented results constitute a part of broader research works carried out by the authors' team, concerning the state of implementation of strategic controlling solutions in organisations operating in Poland. The study examines functional, organisational and instrumental solutions of strategic controlling. The present study refers only to instrumental solutions of strategic controlling, in particular to IT tools supporting implementation of strategic controlling tasks. It searches for an answer to the question of the extent, to which implementation of strategic controlling tasks is supported by IT tools and how their usefulness in this process is assessed.
Findings This article presents only a small part of the obtained research results. It shows that (IT) tool solutions supporting strategic controlling are still not advanced enough. Statistically, out of the examined IT tools for implementation of strategic controlling tasks, the companies most often use simple spread sheets (MS Excel), while the least frequently used tools are non-integrated and integrated management support systems, which – seemingly – should be the norm in organisations as large as those examined, especially considering their large suitability indicated by the respondents using those tools. On the other hand, BI systems become more and more popular.
Conclusions The authors are aware of the limitations of the conducted study, especially of the limited research sample. Strategic controlling solutions are still rare, which causes the small sample size and the limited possibilities of statistical analysis. When about the frequent use of simple spreadsheets instead of more advenced solutions, the authors think it can can result both from limited financial resources that can be used to purchase integrated management support systems and, as well, from incomplete understandability of functionalities offered by those systems and from being unable to modify models built in the used tool by managers and controllers, who do not always have high competencies related to computer science.References
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