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

Abstract

ABSTRACTThe objective of this review is to examine how the interactive use of project‐level management control systems (PMCS) impacts information technology (IT) project performance. 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 analysis 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 organization's emphasis on process accountability is also considered. The conceptual framework is based on the theoretical underpinnings of organizational information processing theory, organizational learning theory, and the knowledge‐based view of the firm.