Role of Emerging Technologies in Accounting Information Systems for Achieving Strategic Flexibility through Decision-Making Performance: An Exploratory Study Based on North American and South American Firms

Yoshikuni, Adilson Carlos; Dwivedi, Rajeev; Dultra-de-Lima, Ronaldo Gomes; Parisi, Cláudio; Oyadomari, José Carlos Tiomatsu

doi:10.1007/s40171-022-00334-9

Cited by 37 publications

(21 citation statements)

References 81 publications

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“…LISREL and AMOS are used to apply CB-SEM, while PLS-SEM employs software such as SmartPLS and PLS-Graph (Wong, 2013). We used the PLS-SEM approach (Kala Kamdjoug, 2023; Yoshikuni and Dwivedi, 2023; Yoshikuni et al. , 2023) as it can handle complex predictive models.…”

Section: Data Analysis and Resultsmentioning

confidence: 99%

Examining consumers' continuance and sharing intention toward food delivery apps

Goyal,

Chauhan,

Gajpal

et al. 2023

JEIM

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PurposeA food delivery app (FDA) is a technological advancement connecting restaurants and consumers, making it possible to deliver food home conveniently. The current study seeks to identify the factors affecting consumers' continuance intention and sharing intention toward the FDA in the USA and Canada using an integrated framework built using trust transfer theory and a variety of constructs.Design/methodology/approachThe authors collected data/inputs from 476 respondents in the USA and Canada who had used FDAs in the past and analyzed them using the structural equation modeling technique.FindingsThe results indicate that trust in FDA, trust in the user community and commitment affect continuance intention and sharing intention. Interestingly, trust in the seller does not influence commitment, continuance intention and sharing intention. Additionally, the trust disposition and reputation of the FDA play an important role in building trust in FDA.Research limitations/implicationsThe present study combines the trust transfer theory with various important constructs such as commitment, trust disposition and reputation of the FDA to build an integrated framework to elucidate the continuance intention and sharing intention toward FDAs.Practical implicationsThis study facilitates the FDA providers to understand how trust disposition, the reputation of the FDA and trust in the Internet build trust among FDA consumers. The study also helps them to fine-tune their trust-building strategy by considering several trust targets. It further enables them to appreciate how commitment results in continuance intention and sharing intention toward FDA.Originality/valueIt is an original study investigating the role of various constructs and trust transfer theory in shaping the consumers' continuance intention and sharing intention toward the FDA.

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Section: Data Analysis and Resultsmentioning

confidence: 99%

Examining consumers' continuance and sharing intention toward food delivery apps

Goyal,

Chauhan,

Gajpal

et al. 2023

JEIM

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“…We ran multigroup analysis using the finite mixture partial least squares (FIMIX-PLS) algorithm, see Table 8 (Matthews et al. , 2016; Yoshikuni et al. , 2023).…”

Section: Data Analysis and Resultsmentioning

confidence: 99%

Orchestrating a global business services portfolio in a plural sourcing context: the mediating role of modularised business processes

Plugge,

Nikou,

Robben

et al. 2023

JEIM

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PurposeTo co-create value through dynamic collaborations, enterprises and their suppliers need to orchestrate the integration of complementary resources when providing business services. As such enterprises' strategic decision to apply a plural sourcing strategy to establish dynamic collaborations with their suppliers implies that both in-house and outsourced business services should be bundled into a business services portfolio. However, the antecedents that affect a business services portfolio have rarely conceptually been identified. Design/methodology/approachDrawing on resource orchestration theory, the authors theoretically developed and empirically validated a business services portfolio conceptual model. The model aims at explaining the critical antecedents to a business services portfolio based on a unique data set, comprising 121 international enterprises with variation in the degree of outsourcing, size, geographies and maturity. Partial least squares structural equation modelling was used to examine the relationships among the antecedents and a business services portfolio.FindingsThe findings show that the antecedent, i.e. plural sourcing strategy, modularised business processes and customer orientation have a direct and significant effect on the enterprises' business services portfolio orchestration. The results of the mediation test indicate that modularised business processes fully mediate the relationships between three independent variables with the orchestration of business services portfolio.Originality/valueThis study is the first to analyse the impact of plural sourcing strategy, modularised business processes and customer orientation on the business services portfolio orchestration from a plural sourcing context. Additionally, it examines the mediating role of modularised business processes in the relationship between the antecedents and business services portfolio orchestration.

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“…Many existing studies highlight the importance of information systems and technology in facilitating the integration of accounting models with SCM practices. However, there is a research gap in terms of evaluating the effectiveness of specific technological solutions or platforms in the aerospace industry context (Qu & Liu, 2022, Yoshikuni, et. al., 2023.…”

Section: Research Gapmentioning

confidence: 99%

Integrating accounting models with supply chain management in the aerospace industry: A strategic approach to enhancing efficiency and reducing costs in the U.S

Oluwafunmilola Oriji,

Olorunyomi Stephen Joel

2024

World J. Adv. Res. Rev.

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This concept paper proposes the integration of accounting models with supply chain management in the aerospace industry as a strategic approach to enhancing efficiency and reducing costs in the United States. The aerospace sector faces numerous challenges, including complex supply chains, stringent regulatory requirements, and cost pressures. By combining accounting principles with supply chain management strategies, this approach aims to optimize operations, improve financial transparency, and foster collaboration among stakeholders. Key objectives of this initiative include streamlining financial processes, enhancing decision-making capabilities, and mitigating risks associated with supply chain disruptions. By leveraging accounting models such as activity-based costing, lean accounting, and performance measurement systems, organizations can gain insights into cost structures, identify inefficiencies, and allocate resources effectively across the supply chain. Moreover, integrating accounting with supply chain management enables real-time monitoring of financial performance metrics, enabling timely interventions and adjustments to achieve strategic goals. This approach also facilitates better coordination between finance and operations teams, leading to improved communication, alignment of objectives, and ultimately, enhanced organizational performance. In the context of the aerospace industry, where precision, reliability, and cost-efficiency are paramount, this integrated approach offers significant benefits. It enables companies to optimize inventory management, minimize waste, and identify opportunities for cost savings throughout the supply chain. Additionally, by fostering a culture of continuous improvement and data-driven decision-making, organizations can adapt more effectively to market dynamics and gain a competitive edge. This concept paper outlines the theoretical framework and practical implications of integrating accounting models with supply chain management in the aerospace industry. Through case studies, best practices, and implementation strategies, it provides a roadmap for organizations to embrace this strategic approach and realize its full potential in enhancing efficiency and reducing costs in the U.S. aerospace sector.

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Role of Emerging Technologies in Accounting Information Systems for Achieving Strategic Flexibility through Decision-Making Performance: An Exploratory Study Based on North American and South American Firms

Cited by 37 publications

References 81 publications

Examining consumers' continuance and sharing intention toward food delivery apps

Examining consumers' continuance and sharing intention toward food delivery apps

Orchestrating a global business services portfolio in a plural sourcing context: the mediating role of modularised business processes

Integrating accounting models with supply chain management in the aerospace industry: A strategic approach to enhancing efficiency and reducing costs in the U.S

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