• Journal of Convergence for Information Technology
• /
• v.7 no.5
• /
• pp.169-175
• /
• 2017

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.

• Journal of Convergence for Information Technology
• /
• v.9 no.6
• /
• pp.75-82
• /
• 2019

In the era of the 4th Industrial Revolution when ICT and convergence are emphasized, companies want talented people with a wide range of complex problem solving competencies, system competencies as well as major knowledge. This study examined the difference in perceived competency needed for future accounting officers using 166 valid questionaries prepared with 4 factors based on previous researches. The result shows that the workers, who majored in accounting and have more than 5 years of company experience, and the CEOs think the social competence is the most important while the accounting professors think the major competence is the most important qualification. These results indicate that, in order to reflect the industrial needs, the colleges should change their accounting major curriculums to provide various competences such as the social competence in addition to the basic major competence.