@inproceedings{aab887ae980b4a7ca447da8a82b97d66,
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'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.",
keywords = "Imperfect Information, NVivo, Strategic Management Accounting, Text Analytics",
author = "Stephan Schulte and Jos{\'e} Parra-Moyano and Karl Schmedders",
note = "Publisher Copyright: {\textcopyright} 2022 International Conference on Information Systems, ICIS 2022: {"}Digitization for the Next Generation{"}. All Rights Reserved.; 43rd International Conference on Information Systems: Digitization for the Next Generation, ICIS 2022 ; Conference date: 09-12-2022 Through 14-12-2022",
year = "2022",
language = "English (US)",
series = "International Conference on Information Systems, ICIS 2022: {"}Digitization for the Next Generation{"}",
publisher = "Association for Information Systems",
booktitle = "International Conference on Information Systems, ICIS 2022",
address = "United States",
}