Relationship between top managers’ interest in accounting information and accounting practices in startups

Takaya Kubota and Shin'ya Okuda

International Journal of Accounting Information Systems, 2023, vol. 51, issue C

Abstract: Prior studies argue that information systems affect several accounting practices in organizations. However, there are factors affect design of accounting information systems and in turn accounting practices, and a comprehensive approach, to simultaneously understand relationships between accounting practices and information technology, and factors influence accounting information systems design, is needed as next research paradigm. In this study, we deal with top managers’ characteristics as determinants of accounting information systems design and accounting practices in organization. We conducted an empirical analysis based on questionnaire survey gathered from 124 Japanese startup companies. Using structural equation modelling, we present that top managers who are interested in accounting information facilitate investment in accounting information systems, perform external reporting tasks within the companies, and adopt management accounting techniques. In addition, we simultaneously examine the effect of introducing cloud-based accounting information systems on management accounting practice and show their negative association. Lastly, through supplemental analysis by generalized structural equation modelling we show tenured and experienced top managers tend not to introduce new technology-based accounting information systems in their startup companies. This paper contributes to accounting information systems literature by suggesting a comprehensive approach showing that top managers’ characteristics affect accounting information systems design and in turn accounting practices.

Keywords: Cloud-based accounting information systems; Investment in accounting information systems; Upper echelons; Structual equation model; Startups (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:51:y:2023:i:c:s1467089523000325

DOI: 10.1016/j.accinf.2023.100640

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