Assessing the influence of management control on it performance-an empirical analysis

Control and governance of corporate IT departments have become quite critical in organizations due to enormous size of their expenditure. Surprisingly, this topic is rarely discussed in management accounting and IS literature. In this paper, we present a research model that examines the relationship between the design and use of management control systems and their direct or indirect impact on IT performance. Based on data from 58 organizations the model is tested using Partial Least Squares (PLS) analysis. As a result, we identify various types of management control information and controller capabilities that have a significant impact on IT performance.