In NVivo Veritas: How Information Systems Increase the Flexibility and Relevance of Strategic Management Accounting

Stephan Schulte; José Parra  Moyano; Karl Schmedders

In NVivo Veritas: How Information Systems Increase the Flexibility and Relevance of Strategic Management Accounting

Stephan Schulte, José Parra Moyano, Karl Schmedders

Department of Digitalization

Research output: Chapter in Book/Report/Conference proceeding › Article in proceedings › Research › peer-review

Abstract

One of the key tasks for strategic management accountants is to estimate the size of the market in which their firm operates. For such an estimation to be correct, strategic management accountants need to have access to private information from the firm’s competitors. Such access is impossible since no competitor is willing to share internal documents, resulting in a problem of imperfect information. This problem hinders strategic management accountants’ efforts to perform their main tasks, forcing them to just approximate the size of their firms’ markets. In this paper we show how, by applying text analysis techniques to publicly available documents from their firm’s competitors, strategic management accountants can significantly increase the accuracy of their forecasts. This increased accuracy implies that the use of techniques from the Information Systems (IS) field can help mitigating the thus far unsolvable problem of imperfect information from which the strategic management accounting field has traditionally suffered.

Original language	English
Title of host publication	Proceedings of the 43rd International Conference on Information Systems (ICIS) : Digitization for the Next Generation
Editors	Tilo Böhmann, Kai-Lung Hui, Viswanath Venkatesh
Number of pages	17
Place of Publication	Atlanta, GA
Publisher	Association for Information Systems. AIS Electronic Library (AISeL)
Publication date	2022
Article number	2275
Publication status	Published - 2022
Event	The 43rd International Conference on Information Systems: ICIS 2022: Digitization for the Next Generation - Copenhagen, Denmark Duration: 9 Dec 2022 → 14 Dec 2022 Conference number: 43 https://icis2022.aisconferences.org/

Conference

Conference	The 43rd International Conference on Information Systems: ICIS 2022
Number	43
Country/Territory	Denmark
City	Copenhagen
Period	09/12/2022 → 14/12/2022
Internet address	https://icis2022.aisconferences.org/

Series	Proceedings of the International Conference on Information Systems
ISSN	0000-0033

Keywords

Imperfect information
NVivo
Strategic management accounting
Text Analytics

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Schulte, S., Moyano, J. P., & Schmedders, K. (2022). In NVivo Veritas: How Information Systems Increase the Flexibility and Relevance of Strategic Management Accounting. In T. Böhmann, K.-L. Hui, & V. Venkatesh (Eds.), Proceedings of the 43rd International Conference on Information Systems (ICIS): Digitization for the Next Generation Article 2275 Association for Information Systems. AIS Electronic Library (AISeL). https://aisel.aisnet.org/cgi/viewcontent.cgi?article=1022&context=icis2022

Schulte, Stephan ; Moyano, José Parra ; Schmedders, Karl. / In NVivo Veritas : How Information Systems Increase the Flexibility and Relevance of Strategic Management Accounting. Proceedings of the 43rd International Conference on Information Systems (ICIS): Digitization for the Next Generation . editor / Tilo Böhmann ; Kai-Lung Hui ; Viswanath Venkatesh. Atlanta, GA : Association for Information Systems. AIS Electronic Library (AISeL), 2022. (Proceedings of the International Conference on Information Systems).

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title = "In NVivo Veritas: How Information Systems Increase the Flexibility and Relevance of Strategic Management Accounting",

abstract = "One of the key tasks for strategic management accountants is to estimate the size of the market in which their firm operates. For such an estimation to be correct, strategic management accountants need to have access to private information from the firm{\textquoteright}s competitors. Such access is impossible since no competitor is willing to share internal documents, resulting in a problem of imperfect information. This problem hinders strategic management accountants{\textquoteright} efforts to perform their main tasks, forcing them to just approximate the size of their firms{\textquoteright} markets. In this paper we show how, by applying text analysis techniques to publicly available documents from their firm{\textquoteright}s competitors, strategic management accountants can significantly increase the accuracy of their forecasts. This increased accuracy implies that the use of techniques from the Information Systems (IS) field can help mitigating the thus far unsolvable problem of imperfect information from which the strategic management accounting field has traditionally suffered.",

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booktitle = "Proceedings of the 43rd International Conference on Information Systems (ICIS)",

publisher = "Association for Information Systems. AIS Electronic Library (AISeL)",

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Schulte, S, Moyano, JP & Schmedders, K 2022, In NVivo Veritas: How Information Systems Increase the Flexibility and Relevance of Strategic Management Accounting. in T Böhmann, K-L Hui & V Venkatesh (eds), Proceedings of the 43rd International Conference on Information Systems (ICIS): Digitization for the Next Generation ., 2275, Association for Information Systems. AIS Electronic Library (AISeL), Atlanta, GA, Proceedings of the International Conference on Information Systems, The 43rd International Conference on Information Systems: ICIS 2022, Copenhagen, Denmark, 09/12/2022. <https://aisel.aisnet.org/cgi/viewcontent.cgi?article=1022&context=icis2022>

In NVivo Veritas: How Information Systems Increase the Flexibility and Relevance of Strategic Management Accounting. / Schulte, Stephan; Moyano, José Parra ; Schmedders, Karl.
Proceedings of the 43rd International Conference on Information Systems (ICIS): Digitization for the Next Generation . ed. / Tilo Böhmann; Kai-Lung Hui; Viswanath Venkatesh. Atlanta, GA: Association for Information Systems. AIS Electronic Library (AISeL), 2022. 2275 (Proceedings of the International Conference on Information Systems).

Research output: Chapter in Book/Report/Conference proceeding › Article in proceedings › Research › peer-review

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AB - One of the key tasks for strategic management accountants is to estimate the size of the market in which their firm operates. For such an estimation to be correct, strategic management accountants need to have access to private information from the firm’s competitors. Such access is impossible since no competitor is willing to share internal documents, resulting in a problem of imperfect information. This problem hinders strategic management accountants’ efforts to perform their main tasks, forcing them to just approximate the size of their firms’ markets. In this paper we show how, by applying text analysis techniques to publicly available documents from their firm’s competitors, strategic management accountants can significantly increase the accuracy of their forecasts. This increased accuracy implies that the use of techniques from the Information Systems (IS) field can help mitigating the thus far unsolvable problem of imperfect information from which the strategic management accounting field has traditionally suffered.

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Schulte S, Moyano JP, Schmedders K. In NVivo Veritas: How Information Systems Increase the Flexibility and Relevance of Strategic Management Accounting. In Böhmann T, Hui KL, Venkatesh V, editors, Proceedings of the 43rd International Conference on Information Systems (ICIS): Digitization for the Next Generation . Atlanta, GA: Association for Information Systems. AIS Electronic Library (AISeL). 2022. 2275. (Proceedings of the International Conference on Information Systems).