On effective accounting information systems in a dynamic business environment : the role of complementing capabilities

Prasad, Acklesh, Green, Peter, & Heales, Jon (2013) On effective accounting information systems in a dynamic business environment : the role of complementing capabilities. In International Symposium on Accounting Information Systems, 5 May 2013, Paris, France.

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Abstract

The global business environment is witnessing tough times, and this situation has significant implications on how organizations manage their processes and resources. Accounting information system (AIS) plays a critical role in this situation to ensure appropriate processing of financial transactions and availability to relevant information for decision-making. We suggest the need for a dynamic AIS environment for today’s turbulent business environment. This environment is possible with a dynamic AIS, complementary business intelligence systems, and technical human capability. Data collected through a field survey suggests that the dynamic AIS environment contributes to an organization’s accounting functions of processing transactions, providing information for decision making, and ensuring an appropriate control environment. These accounting processes contribute to the firm-level performance of the organization. From these outcomes, one can infer that a dynamic AIS environment contributes to organizational performance in today’s challenging business environment.

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ID Code: 63392
Item Type: Conference Paper
Refereed: Yes
Additional URLs:
Keywords: Accounting Information Systems, IT-related Capabilities, Human IT Capital, Accounting Processes
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Management Accounting (150105)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2013 Please consult the authors
Deposited On: 16 Oct 2013 02:52
Last Modified: 19 Jul 2014 12:18

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