In the brick of digitalization industry revolution era, this study signifies the pertinent role of Enterprise Resource Planning Systems (ERPs) towards assisting the organization towards attaining the firm's mission and goal. This study extends the knowledge by exploring the relationship between ERPs and management control (MC), which in turn enhances firm's competitive advantage. Realizing the limited empirical work on ERPs from management accounting and control perspective, the discussion would be drawn from business stakeholder's perspective, instead of from information technology standpoint. The study views ERPs as an important resource in creating the capability to control the business operations and combination of both factors creates the firm's competitive advantage. Survey questionnaires were administered via email to 972 randomly selected manufacturing firms listed in Federation of Malaysian Manufacturer Directory. Based on the 114 usable responses, the data was analyzed using a structural equation modeling (SEM) approach through partial least square (PLS) software. The findings provide empirical evidence on the significance of ERPs in determining firm's MC approaches, both technocratic and socio-ideological forms of control. Evidently, these variables do associate positively with competitive advantage. Additionally, the analysis demonstrates that only technocratic form of MC mediates the relationship between ERPs and competitive advantage, but not for socio-ideological control. These findings provide an insight on the relationship among ERPs, form of MC and firm's competitive advantage, which may be an input for businesses in facing the industrial digitalization era.

The aim of this study is to examine Iraqi small and medium enterprises (SMEs) in terms of the relationship between the use of accounting information systems (AIS), knowledge management capabilities (KMC), and organizational performance (OP) mediated by innovation. A total of 312 questionnaires were used for analysis. Partial least squares version 3 was used to analyse the relationships. The results showed that the use of AIS and KMC have a positive significant influence on innovation, while all three constructs have a positive significant influence on the OP of SMEs. Moreover, all the dimensions of the use of AIS (e.g., decision-making, controlling process, operational efficiency, planning process, and financial reporting), and all the dimensions of KMC (e.g., knowledge acquisition, knowledge sharing, and knowledge utilization) were found to have a positive influence on OP. It was also found that innovation partially mediates the relationship between the use of AIS and OP, as well as the relationship between KMC and OP. The results could help SMEs to obtain a competitive advantage.

For decades, one of the main concerns of both practitioners and academics has been the business value of dynamic accounting information systems (DAIS). A number of studies have demonstrated the positive effects of information systems capability on overall organizational performance, but our understanding of the business processes capabilities through which such gains are achieved remains limited due to a lack of focus on the turbulent business environment. As a result, the research on information systems continues to debate such a connection. The role of business process capabilities in modulating the link between dynamic AIS capability and organizational resilience was investigated in this study. Our results show that, while firm-wide dynamic AIS capability has characteristics of flexible AIS, complement BI system, and AIS-related human resource competency, the impact on organizational resilience is positively affected by mediation of business process capabilities based on 144 matched questionnaires selected from large companies from various sectors listed on the Bursa Malaysia. Our results also suggest that dynamic AIS capability has an impact on organizational resilience. According to the Resource-Based Theory (RBT) and dynamic capabilities view (DCV) viewpoints, there is a link between dynamic AIS and business process capacity to improve organizational resilience. The findings strongly support the claim that an organization’s dynamic AIS capabilities—both flexible AIS, complementary business intelligence (BI) system, and AIS-related human resource competency—can help an organization improve its resilience. This research’s practical and theoretical ramifications as well as its limitations are examined.

There has been a marked increase in the global

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