Firms’ information system characteristics and management accounting adaptability

Ogan Yigitbasioglu

International Journal of Accounting & Information Management, 2016, vol. 24, issue 1, 20-37

Abstract: Purpose - – This study aims to explore the relation between the qualities of the information system (IS), management accounting adaptability (MAA) and its effectiveness. Design/methodology/approach - – This study involves the development and empirical testing of a model where the qualities of the IS and management accounting effectiveness (MAE) are mediated by MAA. Findings - – Information system flexibility (ISF) and shared knowledge had a significant and positive relation to MAA, which in turn had a positive and significant relation to MAE. There was also a moderation effect of ISF on the relation between IS integration and MAA. Research limitations/implications - – IS integration in itself may not lead to management accounting stability, but it is the lack of flexibility of the system and lack of cooperation between the stakeholders that might lead to its stagnation. Practical implications - – Organizations are advised to implement solutions that are relatively flexible and modular, as well as encourage cooperation between stakeholders to fully leverage and improve the existing system. Originality/value - – The study extends the discourse on the interaction between management accounting and ISs by exploring the role of a number of factors that drive MAA.

Keywords: Enterprise resource planning; Management accounting change; Adaptability; Integrated information systems (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijaimp:v:24:y:2016:i:1:p:20-37

DOI: 10.1108/IJAIM-10-2014-0066

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