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

Document Type

Conference Proceeding

Publication Title

Regional Conference on Science, Technology and Social Sciences (RCSTSS 2014)

Publisher

Springer

Place of Publication

Singapore

School

School of Business and Law

RAS ID

21908

Comments

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. 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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