Title

Computerised accounting information systems and firm performance: The mediating role of transparency

Document Type

Conference Proceeding

Publisher

Springer

Place of Publication

Singapore

School

School of Business and Law

RAS ID

21908

Comments

Originally published as: Nias Ahmad, M. A., Smith, M., Ismail, Z., Djajadikerta, H., & Roni, M. S. M. M. (2016). Computerised accounting information systems and firm performance: The mediating role of transparency. In Regional Conference on Science, Technology and Social Sciences (RCSTSS 2014) (pp. 49-59). Singapore: Springer. Original article available here

Abstract

Accounting information system (AIS) is central to an organisation, providing valuable data for decision-makers. While many studies look into the impact of technology fit and corporate governance (CG) on firm performance, this study investigates how a component of CG (transparency), capability of AIS, executive visions (EV) and information technology (IT) skill impact on firm performance. Using a resource-based view (RBV) framework, hypothesised relationships among variables of interest were examined based on data collected from 336 small and medium-sized enterprises (SMEs) in Malaysia. Results from partial least square (PLS) analysis suggest that effects of AIS on firm performance were partially moderated by information transparency, a component of CG, while a full moderation effect was found for EV and IT skill on firm performance. The results thus demonstrate the importance of transparency and AIS to a greater height, prompting SMEs to revisit their policies on AIS, staff training and largely transparency to better improve firm performance.

DOI

10.1007/978-981-10-1458-1

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