The influence of accounting information system on management control effectiveness: The perspective of SMEs in Yemen

Al-Hattami, Hamood Mohammed; Kabra, Jawahar D.

doi:10.1177/02666669221087184

Cited by 26 publications

(52 citation statements)

References 113 publications

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“…Evidence in the IS effectiveness literature also found a positive effect from system quality on both user satisfaction and individual benefits (e.g. Al-Hattami and Kabra, 2022;Al-Adwan et al, 2021;Al-Okaily et al, 2021c;Al-Debei et al, 2013;Almaz an et al, 2017). Thus, we hypothesize:…”

Section: System Qualitymentioning

confidence: 88%

An empirical study on data warehouse systems effectiveness: the case of Jordanian banks in the business intelligence era

Al-Okaily

Teoh

et al. 2022

EMJB

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PurposeDespite the increasing role of the data warehouse as a supportive decision-making tool in today's business world, academic research for measuring its effectiveness has been lacking. This paucity of academic interest stimulated us to evaluate data warehousing effectiveness in the organizational context of Jordanian banks.Design/methodology/approachThis paper develops a theoretical model specific to the data warehouse system domain that builds on the DeLone and McLean model. The model is empirically tested by means of structural equation modelling applying the partial least squares approach and using data collected in a survey questionnaire from 127 respondents at Jordanian banks.FindingsEmpirical data analysis supported that data quality, system quality, user satisfaction, individual benefits and organizational benefits have made strong contributions to data warehousing effectiveness in our organizational data context.Practical implicationsThe results provide a better understanding of the data warehouse effectiveness and its importance in enabling the Jordanian banks to be competitive.Originality/valueThis study is indeed one of the first empirical attempts to measure data warehouse system effectiveness and the first of its kind in an emerging country such as Jordan.

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Section: System Qualitymentioning

confidence: 88%

An empirical study on data warehouse systems effectiveness: the case of Jordanian banks in the business intelligence era

Al-Okaily

Teoh

et al. 2022

EMJB

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“…Recent research has suggested that using smart software to carry out standardized accounting tasks could decrease the costs of such services and free resources to pay for advisory services are more likely to serve as a resource in the RBV sense and result in competitive advantage (Ma et al , 2021). In addition, further research indicates that more professional computerized accounting systems could help create more effective accounting and control systems in SMEs (Al-Hattami and Kabra, 2022). At the same time, the underlying dynamics have thus far received little research attention.…”

Section: Future Research Avenuesmentioning

confidence: 99%

Accountants and small businesses: toward a resource-based view

Weigel

Hiebl

2022

JAOC

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Purpose Small- and medium-sized enterprises (SMEs) carry huge economic importance worldwide. At the same time, SMEs face specific challenges, some of which may be alleviated by employing accountants. However, research on the role and impact of accountants in SMEs has long remained fragmented and scarce. This paper aims to encourage more research on accountants in SMEs by providing the first comprehensive and systematic review of relevant research. Design/methodology/approach Based on systematic review methods, the authors critically examine 68 research articles dealing with accountants in SMEs. Findings The review identifies three dominant roles for accountants in SMEs: providers of reporting services, sources of SME owners’ self-validation and translators between capital providers and SMEs and advisors. Implicitly, many studies assume a value-enhancing effect of employing accountants in SMEs regardless of these specific roles. At the same time, available studies seldom make use of existing theoretical frameworks to more closely analyze the value-enhancing potential of human resources such as accountants. The authors, thus, propose the resource-based view as a robust theoretical framework to improve theory building in research on accountants in SMEs. Originality/value To the best of the authors’ knowledge, this paper is the first systematic review of accountants in SMEs. In addition, the authors develop a resource-based model on accountants in SMEs to guide future research on this topic.

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“…Corporate governance is one of the most often debated topics among academic and industry researchers in the present financial environment [ 26 – 32 ]. India is one of the countries that constantly monitors global trends in corporate governance and revises its regulatory framework regularly.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance

Almaqtari

Farhan²,

Al-Hattami³

et al. 2022

PLoS ONE

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The present study examines the moderation effect of board independence change on the relationship between board characteristics, related party transactions and financial performance of Indian listed banks over 10 years from 2010 to 2019. While board size, independence, diligence, and remuneration were taken to represent board characteristics, all key personnel and subsidiaries’ transactions were considered measures for related party transactions. On the other hand, the financial performance of banks was measured by two accounting-based measures (return on assets and profit after tax) and two market-based measures (earning per share and Tobin Q). The results revealed that board independence change has a significant negative effect on financial performance. Further, the results indicated that board independence change moderates positively and significantly the relationship between related party transactions and financial performance. The findings also showed that board independence change had a moderating effect that significantly and negatively weakens board size and effectiveness, negatively influencing banks’ profitability. Unlike other studies, this study uniquely uses board independence change as a moderator between board characteristics, related party transactions, and several measures of banks’ financial performance. The limited research highlighting this issue, where Indian banks have encountered several challenges in the last few years, has motivated the present study to bridge the existing gaps in the strand literature. Therefore, this research opens useful insights and has beneficial implications for policymakers, bankers, financial analysts, and academicians.

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The influence of accounting information system on management control effectiveness: The perspective of SMEs in Yemen

Cited by 26 publications

References 113 publications

An empirical study on data warehouse systems effectiveness: the case of Jordanian banks in the business intelligence era

An empirical study on data warehouse systems effectiveness: the case of Jordanian banks in the business intelligence era

Accountants and small businesses: toward a resource-based view

The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance

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