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Causal analysis techniques have been widely used in business research, but many Information Systems (IS) researchers are still unfamiliar with this methodology. This work describes a technique for causal analysis and discusses its rationale, assumptions and importance. The use of the technique is illustrated with two detailed examples of its application in(More)
This study proposes and tests a model to explain the impact on business results of a specific type of information systems: Strategic Performance Measurement Systems (SPMS). Drawing from the literatures in management, information systems, and accounting, the model proposes that SPMS information technology (IT) variables, which include both technical(More)
This large-scale study of 1,990 responses from practitioners in a wide range of industries developed and tested a model of relationships among a specific type of strategic information system-strategic performance measurement systems (SPMS)-characteristics and business outcomes. Using as methodology path analysis and stepwise regression, we found that two(More)
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