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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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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|Item Type:||Journal Article|
|Keywords:||Dynamic Accounting Information Systems, BI Systems, Complementarity, Business Processes|
|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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