The Impact of Dashboard Characteristics on the Utilization and Usefulness of Dashboards in Moroccan Companies

Nada RHERIB

doi:10.18535/ijsrm/v12i03.em16

Abstract

The objective of this research is to determine the impact of dashboard characteristics on the use and usefulness of dashboards of Moroccan companies. In this paper, we will first present the theoretical foundations of our research. Then, following a hypothetico-deductive approach and a positivist positioning, an explanatory model of our two variables was proposed; “Characteristics of dashboards” and “Uses and usefulness of dashboards”. In this perspective, we adopted a quantitative methodology based on a questionnaire administered online to management controllers of Moroccan companies. And finally, we tested our model with 117 Moroccan companies. The collected data is analyzed by structural equation methods (PLS) on SMARTPLS. The results of this research work made it possible to validate the hypotheses which stipulate that there is an impact of the characteristics of the dashboards on the use and usefulness of the dashboards of Moroccan companies. This work enriches previous work on dashboards

Keywords

Dashboard characteristicsUses and usefulness of dashboardsMoroccan companiesManagement control

References

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Chiapello E. and Delmond MH (1994), “Management dashboards, tools for introducing change”, Revue Française de Gestion, January-February, pp. 49-58.Google Scholar ↗
Chin WW (1998), The partial least squares approach to structural equation modeling, inGoogle Scholar ↗
GA Marcoulides (Ed.), Modern Methods for Business Research, 295–358, Mahwah, NJ: Lawrence Erlbaum Associates.Google Scholar ↗
Chong VK and Chong KM (1997), "Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems", Accounting and Business Research, 27(4), pp. 268–276.Google Scholar ↗
Germain C. (2003), “The “ UnBalanced Scorecard “or the analysis of the differentiation of performance measurement systems”, Proceedings of the congress of the French-speaking Accounting Association, Louvain.Google Scholar ↗
Govindarajan V. (1988), "A Contingency Approach to Strategy Implementation at the Business-Unit Level: Integrating Administrative Mechanisms with Strategy", Academy of Management Journal, Vol. 31, No. 4, pp. 828-853.Google Scholar ↗
Ittner CD and Larcker DF (1998), “Innovation in Performance Measurmement : Trends and Research Implications”, Journal of Management Accounting Research, Vol. 10, pp. 205-238.Google Scholar ↗
Kaplan RS and Norton DP (1996), “Linking the Balanced Scorecard to Strategy”, California management Review, Vol. 39, No. 1, pp. 53-79.Google Scholar ↗
Kaplan RS and Norton DP (1996), “The Balanced Scorecard: Translating Strategy into Action”, Harvard Business School Press, Boston, Massachusetts, USA.Google Scholar ↗
Kaplan RS and Norton DP (1992), “The Balanced Scorecard – Measure that drive performance”, Harvard Business Review, February, pp. 71-79.Google Scholar ↗
Kaplan RS and Norton DP (2003), The balanced dashboard, Éditions d'Organization, Paris. The Harmattan , p. 43.Google Scholar ↗
Lebas M. (1995), “Yes, we must define performance”, Revue Française de Comptabilité, July August, pp. 66-71Google Scholar ↗
Marcoulides , G.A., & Saunders, C. (2006). Editor's comments: PLS: a silver bullet?. MIS quarterly, iii-ix.Google Scholar ↗
Marmuse C. (1997), Performance, Economica,P. 2194-2208Google Scholar ↗
Morin EM, Savoie A. and Beaudin G. (1994), The effectiveness of the organization - Theories, Representations and Measurements, Gaëtan Morin editorGoogle Scholar ↗
RHERIB.N & al. (2021) “Uses of management dashboards: Descriptive analysis”, Revue Internationale des Sciences de Gestion, Volume 4: Number 2 pp: 433-445.Google Scholar ↗
RHERIB.N et al. (2021) “Impact of dashboard characteristics on the organizational performance of Moroccan companies: Exploratory factor analysis”, Revue Internationale des Sciences de Gestion, Volume 4: Number 4” pp: 506 -5288Google Scholar ↗
Tennenhaus M. (1998): PLS regression, theory and practice – Paris TechnipGoogle Scholar ↗
ZIAN H. (2013), "Contribution to the study of dashboards in decision support for SMEs in search of performance" Publicly supported on January 28, 2013Google Scholar ↗

[refR-1] Bouquin H. (1994), The foundations of management control, PUF, Que sais-je collectionGoogle Scholar ↗

[refR-2] ?, 128 p.Google Scholar ↗

[refR-3] Chiapello E. and Delmond MH (1994), “Management dashboards, tools for introducing change”, Revue Française de Gestion, January-February, pp. 49-58.Google Scholar ↗

[refR-4] Chin WW (1998), The partial least squares approach to structural equation modeling, inGoogle Scholar ↗

[refR-5] GA Marcoulides (Ed.), Modern Methods for Business Research, 295–358, Mahwah, NJ: Lawrence Erlbaum Associates.Google Scholar ↗

[refR-6] Chong VK and Chong KM (1997), "Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems", Accounting and Business Research, 27(4), pp. 268–276.Google Scholar ↗

[refR-7] Germain C. (2003), “The “ UnBalanced Scorecard “or the analysis of the differentiation of performance measurement systems”, Proceedings of the congress of the French-speaking Accounting Association, Louvain.Google Scholar ↗

[refR-8] Govindarajan V. (1988), "A Contingency Approach to Strategy Implementation at the Business-Unit Level: Integrating Administrative Mechanisms with Strategy", Academy of Management Journal, Vol. 31, No. 4, pp. 828-853.Google Scholar ↗

[refR-9] Ittner CD and Larcker DF (1998), “Innovation in Performance Measurmement : Trends and Research Implications”, Journal of Management Accounting Research, Vol. 10, pp. 205-238.Google Scholar ↗

[refR-10] Kaplan RS and Norton DP (1996), “Linking the Balanced Scorecard to Strategy”, California management Review, Vol. 39, No. 1, pp. 53-79.Google Scholar ↗

[refR-11] Kaplan RS and Norton DP (1996), “The Balanced Scorecard: Translating Strategy into Action”, Harvard Business School Press, Boston, Massachusetts, USA.Google Scholar ↗

[refR-12] Kaplan RS and Norton DP (1992), “The Balanced Scorecard – Measure that drive performance”, Harvard Business Review, February, pp. 71-79.Google Scholar ↗

[refR-13] Kaplan RS and Norton DP (2003), The balanced dashboard, Éditions d'Organization, Paris. The Harmattan , p. 43.Google Scholar ↗

[refR-14] Lebas M. (1995), “Yes, we must define performance”, Revue Française de Comptabilité, July August, pp. 66-71Google Scholar ↗

[refR-15] Marcoulides , G.A., & Saunders, C. (2006). Editor's comments: PLS: a silver bullet?. MIS quarterly, iii-ix.Google Scholar ↗

[refR-16] Marmuse C. (1997), Performance, Economica,P. 2194-2208Google Scholar ↗

[refR-17] Morin EM, Savoie A. and Beaudin G. (1994), The effectiveness of the organization - Theories, Representations and Measurements, Gaëtan Morin editorGoogle Scholar ↗

[refR-18] RHERIB.N & al. (2021) “Uses of management dashboards: Descriptive analysis”, Revue Internationale des Sciences de Gestion, Volume 4: Number 2 pp: 433-445.Google Scholar ↗

[refR-19] RHERIB.N et al. (2021) “Impact of dashboard characteristics on the organizational performance of Moroccan companies: Exploratory factor analysis”, Revue Internationale des Sciences de Gestion, Volume 4: Number 4” pp: 506 -5288Google Scholar ↗

[refR-20] Tennenhaus M. (1998): PLS regression, theory and practice – Paris TechnipGoogle Scholar ↗

[refR-21] ZIAN H. (2013), "Contribution to the study of dashboards in decision support for SMEs in search of performance" Publicly supported on January 28, 2013Google Scholar ↗