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.

[img] Accepted Version (PDF 238kB)
Administrators only | Request a copy from author

View at publisher


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.

Impact and interest:

2 citations in Scopus
Search Google Scholar™

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

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

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page