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On Quantification of the Criticality of Success Variables and Processes in Accounting and Organization Information Systems: Some Methodological Procedures and Empirical Validation

27 Pages Posted: 6 Aug 2007  

Jagdish Pathak

University of Windsor - Odette School of Business

Abdul Kadir Hussein

University of Windsor

S. Ejaz Ahmad

University of Windsor - Department of Mathematics & Statistics

Date Written: April 2006

Abstract

This paper proposes methodological procedures to be used by the accounting, organizational and managerial researchers and executives to ascertain the criticality of the variables and the processes in the measurement of management control system. We have restricted the validation of proposed methods to the extraction of critical success factors (CSF) in this study. We have also provided a numerical illustration and tested our methodological procedures using a dataset of an empirical study conducted for the purpose of ascertaining the CSFs.
The proposed methods can be used by the researchers in accounting, organizational information systems, economics, and business and also in other relevant disciplines of organizational sciences. The main contribution of this paper is the extension of Rockart's work (1986) on critical success factors. We have extended the theory of CSF beyond the initially suggested domain of information into management control system decision making. The methodological procedures developed by us are expected to enrich the literature of analytical and empirical studies in accounting and organizational areas where it can prove helpful in understanding the criticality of individual variables, processes, methods or success factors.

Keywords: Success factors, Criticality analysis, Perceptual criticality, critical success factors

JEL Classification: C93, M41

Suggested Citation

Pathak, Jagdish and Hussein, Abdul Kadir and Ahmad, S. Ejaz, On Quantification of the Criticality of Success Variables and Processes in Accounting and Organization Information Systems: Some Methodological Procedures and Empirical Validation (April 2006). Available at SSRN: https://ssrn.com/abstract=987548 or http://dx.doi.org/10.2139/ssrn.987548

Jagdish Pathak (Contact Author)

University of Windsor - Odette School of Business ( email )

401 Sunset
Windsor N9B 3P4, Ontario
Canada
519-253-3000 ext. 3131 (Phone)
519-973-7073 (Fax)

HOME PAGE: http://www.jagdishpathak.com

Abdul Kadir Hussein

University of Windsor ( email )

401 Sunset Avenue
Windsor, Ontario N9B 3P4
Canada

S. Ejaz Ahmad

University of Windsor - Department of Mathematics & Statistics ( email )

410
Sunset Avenue
Windsor, Ontario N9B3P4
Canada

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