Information systems quality in management accounting and management control effectiveness

Kevin L. Papiorek and Martin R.W. Hiebl

Journal of Accounting & Organizational Change, 2023, vol. 20, issue 3, 433-458

Abstract: Purpose - Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation. Design/methodology/approach - A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis. Findings - The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation. Originality/value - Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.

Keywords: Information systems quality; Digital transformation; Management accounting; Management control effectiveness; Process automation (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-09-2022-0148

DOI: 10.1108/JAOC-09-2022-0148

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