The Role of Sophisticated Accounting System in Strategy Management

Naranjo,

doi:10.4192/1577-8517-v4_5

Cited by 21 publications

(30 citation statements)

References 26 publications

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“…Finally, timeliness refers to the frequency and speed of reporting (e.g., short or long run). Several authors have extended the four information characteristics to describe accounting systems in terms of MIS sophistication (Choe, 1996;Ghorab, 1997;Naranjo-Gil, 2004). MIS sophistication refers to a range of information available for managers, which is perceived as being useful.…”

Section: Mis and Strategic Performancementioning

confidence: 99%

“…Managers had to state the extent to which they perceived that their hospital's MIS provided each of the dimensions identified. We treated all information characteristics as complementary to construct the variable sophistication of MIS design by averaging the scores for all items (Naranjo-Gil, 2004). The Cronbach alpha for the overall scale was 0.782, exceeding the recommended minimum level (Nunally, 1978).…”

Section: Measurement Of Variablesmentioning

confidence: 99%

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Management information systems and strategic performances: The role of top team composition

Naranjo‐Gil

2009

International Journal of Information Management

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Section: Mis and Strategic Performancementioning

confidence: 99%

Section: Measurement Of Variablesmentioning

confidence: 99%

Management information systems and strategic performances: The role of top team composition

Naranjo‐Gil

2009

International Journal of Information Management

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“…In this context, a greater level of fit between the context and the structure leads to better organizational performance (Al-Omiri and Drury, 2007). Some studies opt for this view, which tests the interaction between the contingency factors, the accounting information system and the performance (Chong, 1996;Naranjo-Gil, 2004;Boulianne, 2007). These studies suggest that there is an interaction between the accounting information system and the factors that influence it.…”

Section: Contingency Theorymentioning

confidence: 99%

“…These variables are classified into two groups: organizational variables and individual variables. The organizational variables are related to the organizational structure (Chenhall and Morris, 1986;Gerdin, 2005), the task uncertainty (Chong, 1996), the organizational strategy (Naranjo-Gil, 2004) and the budgetary participation (Tsui, 2001). The individual variables refer to the factors related to some individual characteristics that may have effects on accounting information systems.…”

Section: Contingency Theorymentioning

confidence: 99%

“…In the information systems literature, Chenhall and Morris (1986), Gul (1991), Tsui (2001) and Naranjo-Gil (2004) characterized AISs according to the information characteristics generated by these information systems, namely the scope, timeliness, aggregation and integration of information.…”

Section: Relations Between the Ais Characteristics In An Erp Environmentmentioning

confidence: 99%

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Accounting Information Systems in an ERP Environment and Tunisian Firm Performance

Daoud¹,

Triki²

2013

IJDAR

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Abstract. ERP system adoption has largely marked the evolution of accounting information systems (AISs). Modern AISs have great potential to influence business performance. The purpose of this study is to examine the influence of the accounting information system in an ERP environment on firm performance. We investigate the direct effects of top management involvement and external expertise on the AIS. We also examine the interaction effect of accounting staff competency with the AIS and test its impact on firm performance improvement. We conduct an empirical study of 102 Tunisian firms adopting ERP systems. We use the partial least square (PLS) approach for hypothesis testing. The results indicate that top management involvement and external expertise have an impact on the AIS. Furthermore, they show that the accounting techniques used after ERP system adoption influence firm performance. The interaction effect of accounting staff competency with the AIS has a positive impact on firm performance improvement.

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Accounting Information System (AIS) Alignment and Non-financial Performance in Small Firm: A Contingency Perspective

Budiarto

Rahmawati

Prabowo

et al. 2018

Lecture Notes in Computer Science

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Accounting Information System (AIS) is very important for Small and Medium Enterprises (SMEs) because it can provide information for the owner in decision making. In line with the result of previous study, which find that AIS alignment is needed because it will affect company performance. This study aims to test the direct relationship and mediating relationship among three contingency variables of AIS alignment on non-financial performance. This study employs questionnaire with 87 SMEs owner in Yogyakarta region as samples. The results show that AIS sophisticated, owner commitment affect non-financial performance, either directly or mediated by AIS alignment. This study implies that AIS is very essential for SMEs to survive in a very competitive environme.Non-financial performance 1 Refers to previous study that found that accounting information system has the same terminology with Management Accounting System (MAS) Management Information System (MIS), accounting information system which is the part of information technology [15,16]. implementation [6]. Second, company needs a large sum of money to make a design, test, and implement IT Lim et al. [7], while the limitation in budget is the main problem faced by SMEs [8]. Third, even though SMEs owner realize that performance measurement is an important activity, however they may not use it properly [9]. The contingency perspective explains that organizational performance is affected by internal factors [10]. In line with the argument, Hussin et al. [11]; Ismail and King [12] explain that SMEs performance is affected by alignment between capacity and IT requirement. Furthermore, Ismail and King [13]; Al-Eqab and Ismail [14] prove that IT alignment is affected by organizational factors such as AIS sophisticated and owner commitment, and situational factor that is external IT expertise [11]. The SMEs need AIS sophisticated to face market competition [3], to facilitate the realization of objectives [17], provide flexibility in developing strategy, especially in facing consumers' demand [18]. Besides that, SMEs also need owner's commitment in implementing the IT; the more committed the owner, the implementation of technology will be easier [19]. The SMEs owner who have commitment will realize that IT is very important for SMEs to survive [20]. In addition to AIS sophisticated and owner commitment, external IT expertise becomes another important factor for SMEs in IT implementation [11]. Human resources limitedness makes external IT expertise is needed for SMEs because assistance from the experts in IT may decrease risk and facilitate and fasten IT implementation in SMEs [20,21].This study aims to test direct relationship between AIS sophisticated, owner commitment, external IT expertise, and non-financial performance, as well as the indirect relationship among the variables mediated by AIS alignment. This study results are important for SMEs owner so that they can plan and select the IT that meet their capacity and requirement. This study employs non-financial perform...

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The Role of Sophisticated Accounting System in Strategy Management

Cited by 21 publications

References 26 publications

Management information systems and strategic performances: The role of top team composition

Management information systems and strategic performances: The role of top team composition

Accounting Information Systems in an ERP Environment and Tunisian Firm Performance

Accounting Information System (AIS) Alignment and Non-financial Performance in Small Firm: A Contingency Perspective

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