The employees in an organisation are its eyes and ears, and their willingness to contribute with observations is essential to the internal information sharing. Literature suggests that an information system IS that is not used must be redesigned to suit the users. This article argues that malfunctioning IS might be understood from a management control perspective, i.e. that the employees rather choose to engage in other duties than documenting and retrieving information from an existing IS. They perceive such ditties as more valuable to them and to the organisation, which results in low utilisation of the systems. Managerial interventions can, however, stimulate data entry and asynchronous communication between individuals by manifesting that information sharing is an important organisational issue through agreement on objectives, performance monitoring and evaluation, feedback mechanisms and analysis and action plans.
Journal of Human Resource Costing & Accounting – Emerald Publishing
Published: Feb 1, 2000