Organizational Competencies and Dynamic Accounting Information System Capability: Impact on AIS Processes and Firm Performance
| Autor: | Peter H.R. Green, Acklesh Prasad |
|---|---|
| Rok vydání: | 2015 |
| Předmět: |
Information Systems and Management
Knowledge management business.industry Process (engineering) GeneralLiterature_MISCELLANEOUS Management Information Systems Human-Computer Interaction Management of Technology and Innovation Accounting Accounting information system Business intelligence Information system Business Software Information Systems |
| Zdroj: | Journal of Information Systems. 29:123-149 |
| ISSN: | 1558-7959 0888-7985 |
| Popis: | 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 optimize 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: having (1) a flexible AIS, (2) a complementary business intelligence system, and (3) 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. |
| Databáze: | OpenAIRE |
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