Organizational competencies and dynamic Accounting Information System capability: Impact on AIS processes and firm performance

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.

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Abstract

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.

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ID Code: 93189
Item Type: Journal Article
Refereed: Yes
Keywords: Dynamic Accounting Information Systems, BI Systems, Complementarity, Business Processes
DOI: 10.2308/isys-51127
ISSN: 1558-7959
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2015 American Accounting Association
Deposited On: 24 Feb 2016 01:28
Last Modified: 29 Feb 2016 18:27

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