Fostering managers’ trust in performance measurement systems through business intelligence: a longitudinal case study

This paper explores whether and how the adoption of business intelligence solutions promotes managers’ trust in performance measurement systems by enhancing the use of the information these systems provide. The analysis was conducted through a longitudinal case study of an Italian company, using empirical material collected via non-participant observation, document analysis, and interviews with managers. The findings were interpreted using a theoretical framework that combines three studies on organisational trust. This approach enabled a comprehensive understanding of the relationship between business intelligence solutions and managers’ trust in performance measurement systems, focusing not only on outcomes but also on antecedents and the processes through which trust develops. The results show that business intelligence solutions can play a pivotal role in structuring and mobilising trust relationships between managers and performance measurement systems. However, such relationships do not emerge automatically as a result of adopting more advanced technological tools. The technical advancements associated with business intelligence solutions are not, in themselves, sufficient to stimulate the degree of perceived ability, benevolence, and integrity that is essential for structuring a trust relationship between managers and performance measurement systems. Rather, the case study shows that trust unfolds as the outcome of a multidimensional, gradual, and dynamic process in which technical advancements must be combined with organisational and individual factors. These factors collectively encourage managers to accept vulnerability and engage in risk-taking behaviours, such as relying on information provided by systems they previously did not trust.