The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems

Mohamed Z. Elbashir, Philip A. Collier, Steve G. Sutton · 2010 · The Accounting Review

Summary. This study examines how organizations absorb and use business intelligence systems within management control frameworks. The research finds that organizational absorptive capacity—the ability to gather, absorb, and leverage new information—is critical for successful BI implementation. While top management supports deployment, operational managers' absorptive capacity drives actual system use through bottom-up adoption rather than top-down mandates.

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Elbashir, M. Z., Collier, P. A., & Sutton, S. G.. (2010). The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems. The Accounting Review. https://doi.org/10.2308/accr.00000010

@article{elbashir-2010-role-organizational-absorptive-capacity-strategic,
  title   = {The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems},
  author  = {Mohamed Z. Elbashir and Philip A. Collier and Steve G. Sutton},
  journal = {The Accounting Review},
  year    = {2010},
  doi     = {10.2308/accr.00000010},
  url     = {https://doi.org/10.2308/accr.00000010}
}

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TI  - The Role of Organizational Absorptive Capacity in Strategic Use of Business Intelligence to Support Integrated Management Control Systems
AU  - Mohamed Z. Elbashir
AU  - Philip A. Collier
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JO  - The Accounting Review
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DO  - 10.2308/accr.00000010
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Details

DOI: 10.2308/accr.00000010
Countries: Australia, United States
Regions: Oceania, North America
Categories: innovation-theory, general-innovation
Added: 2026-04-28