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http://dx.doi.org/10.22156/CS4SMB.2017.7.5.169

Impact on AIS Process and Firm Performance of Accounting Information System Based on Dynamic Capabilities Framework  

Kim, Kyung Ihl (Dept.of Convergence Management, Korea National University of Transportation)
Publication Information
Journal of Convergence for Information Technology / v.7, no.5, 2017 , pp. 169-175 More about this Journal
Abstract
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 optimize performance outcomes. I suggest that building a dynamic AIS capability enables accounting process and organizational performance. Using the dynamic capabilities framework (Teece 2007). I propose that a dynamic AIS capability can bedeveloped through the synergy of three competencies: having (1) a flexible AIS, (2) a complementary business intelligence system, and (3) accounting professionals with IT technical competency. Using survey data, I 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 environment.
Keywords
SMBA's Dynamic AIS Capability; Business Intelligence System; IT Competency; Accounting Process Performance;
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