arbiter
JournalsPricingAccount

The Information Organization: On Changes in Information Technology and Organizational Design

Michael Gibbs & Wim A. Van der Stede

Foundations and Trends in Accounting2025https://doi.org/10.1561/1400000065article
AJG 3ABDC A
Weight
0.37

What the paper says

In this monograph, we adopt the perspective of organizations as processors of knowledge that collect, create, combine and/or analyze data through information technology (IT) to locate and coordinate decisions, improve performance evaluations, and enhance interest alignment. We distinguish between information communication and information processing technologies. Pivotal to our framework is whether IT improves coordination or improves incentives, and thereby the extent of (de)centralization. We document that evidence on IT’s effect on (de)centralization is ambiguous, but reconcile how advanced IT may improve decisions and lower agency costs. Complementarities thus feature strongly in our rendering of IT’s effects on organizational design. We end with some suggestions, such as the need to consider the lifecycle of IT effects, acknowledging the slow and complex, though pervasive, nature of technology adoption in organizations.

1 citation

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.1561/1400000065

Or copy a formatted citation

@article{michael2025,
  title        = {{The Information Organization: On Changes in Information Technology and Organizational Design}},
  author       = {Michael Gibbs & Wim A. Van der Stede},
  journal      = {Foundations and Trends in Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1561/1400000065},
}

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

Flag this paper

The Information Organization: On Changes in Information Technology and Organizational Design

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

Evidence weight

0.37

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

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
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.