The Interactive Use of Management Control Systems and Information Technology Project Performance: A Conceptual Framework

Abstract

The objective of this review is to examine how the interactive use of project-level man agement control systems (PMCS) impacts information technology (IT) project perfor mance. To answer this research question, we focus on the mechanisms of team learning behavior, expertise integration, and the notion of the project manager’s stakeholder analy sis efficacy to develop a conceptual framework that explains the relationship between the interactive use of PMCS and IT project performance. The contextual influence of an organi zation’s emphasis on process accountability is also considered. The conceptual framework is based on the theoretical underpinnings of organizational information processing theory, orga nizational learning theory, and the knowledge-based view of the firm.