Process-based view of agility: The value contribution of IT and the effects on process outcomes

Robyn L. Raschke

International Journal of Accounting Information Systems, 2010, vol. 11, issue 4, 297-313

Abstract: Understanding the value of information technology continues to be of interest for managers at the intersection of accounting and information systems. Information Systems literature conceptualizes that IT is a platform for agility that derives value to the firm. This paper examines the value contribution by understanding the components of agility at the process level. Business process agility is conceived as a second-order formative construct formed by responsiveness, reconfigurability, employee adaptability, and a process-centric view. A survey focused on manufacturing industries is used to validate business process agility for the purchasing and order fulfillment processes. Business process agility is then used to test a theoretical model positing that IT is a platform for agility in which a subsequent value is derived. Findings suggest that IT is a platform for business process agility that affects process efficiency and quality outcomes. Implications for researchers and practitioners are discussed as well as future research opportunities.

Keywords: Business process agility; Agility; Dynamic capabilities; Order fulfillment; Purchasing; Process outcomes (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:11:y:2010:i:4:p:297-313

DOI: 10.1016/j.accinf.2010.09.005

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