How Big Data Affect Management Control Systems

This paper is aimed at studying the effect that Big Data can have on the Management Control System and what constraints companies could face by using it as a tool of improving the implementation of the strategy. For purposes of defining the interaction between the Management Control System (MCS) and Big Data Paradigm, Simon's Levers of control are used. The control framework consists of four levers of control, which are used to identify the extent to which Big Data support the management decision-making process. This article outlines the challenges of using Big Data, which are predominantly related to the fact that they suppress creativity in the decision-making process.