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Information systems maturity, knowledge sharing, and firm performance

Yanchao Rao, Ken H Guo and Ye Chen

International Journal of Accounting & Information Management, 2015, vol. 23, issue 2, 106-127

Abstract: Purpose - – The purpose of this paper is to investigate how and why information systems (IS) enhance firm performance (FP) from a knowledge management perspective. Drawing upon the knowledge-view of the firm and organizational learning theories, we develop and empirically test a theoretical model where knowledge sharing (KS) plays a mediating role between IS maturity (ISM) and FP. Design/methodology/approach - – Data were collected through a survey of business managers in China. The model was tested by using the partial least squares structural equation modeling approach. Findings - – The results provide support for the propose research model and confirm that ISM is positively associated with FP, and KS partially mediates the effects of ISM. Originality/value - – This study contributes to the IS literature by reconceptualizing the ISM construct and testing the mediating effect of KS and, thus, offers some answers to the “how-and-why” question about the value of IS.

Keywords: Knowledge sharing; Balanced scorecard; Firm performance; Information systems maturity (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijaimp:v:23:y:2015:i:2:p:106-127

DOI: 10.1108/IJAIM-11-2013-0060

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International Journal of Accounting & Information Management is currently edited by Dr Xin (Robert) Luo and Professor Han Donker

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