arbiter
JournalsPricingAccount

Powering management control with Business Analytics: An institutional perspective to uncover the enablers of adoption

Franco Visani & Filippo Boccali

Management Control2025https://doi.org/10.3280/maco2025-001-s1005article
ABDC C
Weight
0.50

What the paper says

Despite the widely recognized potential of Business Analytics (BA) in enhancing decision-making and boosting business performance, organizations struggle to extract strategically valuable insights from data. The focus tends to be on data collection, cleansing, and storage, with less attention given to evaluating organizational, human, and cultural factors that can impact the successful adoption and institutionalization of these approaches. In light of this, the present research aims to examine how Business Analytics (BA) is incorporated into decision-making processes and to comprehend the institutional factors that influence their effective implementation. The study applies the theoretical framework developed by terBogt and Scapens (2019) to understand how the general archetype of BA is institutionalised through varied situated rationalities. The study utilizes an action research approach in a case where the company's objective was to determine how BA could assist in forecasting the costs of spare parts and maintenance. The findings show that the institutionalization of BA is linked to the presence of an "institutional entrepreneur" and institutional "conflicts", a deep understanding of the company's performance management model, an institutional environment ready for innovation, and an appropriate internal communication model. This study contributes to the existing literature by highlighting the need for a holistic approach to integrate BA into management control systems, and offers practical recommendations for organizations seeking to leverage BA for performance management.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.3280/maco2025-001-s1005

Or copy a formatted citation

@article{franco2025,
  title        = {{Powering management control with Business Analytics: An institutional perspective to uncover the enablers of adoption}},
  author       = {Franco Visani & Filippo Boccali},
  journal      = {Management Control},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.3280/maco2025-001-s1005},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Powering management control with Business Analytics: An institutional perspective to uncover the enablers of adoption

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.