Organizational competencies and dynamic Accounting Information System capability: Impact on AIS processes and firm performance
Data(s) |
2015
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Resumo |
Accounting information systems (AIS) capture and process accounting data and provide valuable information for decision-makers. However, in a rapidly changing environment, continual management of the AIS is necessary for organizations to optimise performance outcomes. We suggest that building a dynamic AIS capability enables accounting process and organizational performance. Using the dynamic capabilities framework (Teece 2007) we propose that a dynamic AIS capability can be developed through the synergy of three competencies: a flexible AIS, having a complementary business intelligence system and accounting professionals with IT technical competency. Using survey data, we find evidence of a positive association between a dynamic AIS capability, accounting process performance, and overall firm performance. The results suggest that developing a dynamic AIS resource can add value to an organization. This study provides guidance for organizations looking to leverage the performance outcomes of their AIS environment. |
Formato |
application/pdf |
Identificador | |
Publicador |
American Accounting Association |
Relação |
http://eprints.qut.edu.au/93189/3/93189.pdf DOI:10.2308/isys-51127 Prasad, Acklesh & Green, Peter (2015) Organizational competencies and dynamic Accounting Information System capability: Impact on AIS processes and firm performance. Journal of Information Systems, 29(3), pp. 123-149. |
Direitos |
Copyright 2015 American Accounting Association |
Fonte |
QUT Business School; School of Accountancy |
Palavras-Chave | #Dynamic Accounting Information Systems #BI Systems #Complementarity #Business Processes |
Tipo |
Journal Article |