The Impact of Dynamic Accounting Information System on Organizational Resilience: The Mediating Role of Business Processes Capabilities

Ahmed Saleh Al-Matari, Rozita Amiruddin, Khairul Azman Aziz and Mohammed A. Al-Sharafi
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Ahmed Saleh Al-Matari: School of Accounting, Faculty of Economics and Management, Universiti Kebangsaan Malaysia (UKM), Bangi 43600, Selangor, Malaysia
Rozita Amiruddin: School of Accounting, Faculty of Economics and Management, Universiti Kebangsaan Malaysia (UKM), Bangi 43600, Selangor, Malaysia
Khairul Azman Aziz: School of Accounting, Faculty of Economics and Management, Universiti Kebangsaan Malaysia (UKM), Bangi 43600, Selangor, Malaysia
Mohammed A. Al-Sharafi: Department of Information Systems, Azman Hashim International Business School, Universiti Teknologi Malaysia, Skudai 81310, Johor, Malaysia

Sustainability, 2022, vol. 14, issue 9, 1-22

Abstract: For decades, one of the main concerns of both practitioners and academics has been the business value of dynamic accounting information systems (DAIS). A number of studies have demonstrated the positive effects of information systems capability on overall organizational performance, but our understanding of the business processes capabilities through which such gains are achieved remains limited due to a lack of focus on the turbulent business environment. As a result, the research on information systems continues to debate such a connection. The role of business process capabilities in modulating the link between dynamic AIS capability and organizational resilience was investigated in this study. Our results show that, while firm-wide dynamic AIS capability has characteristics of flexible AIS, complement BI system, and AIS-related human resource competency, the impact on organizational resilience is positively affected by mediation of business process capabilities based on 144 matched questionnaires selected from large companies from various sectors listed on the Bursa Malaysia. Our results also suggest that dynamic AIS capability has an impact on organizational resilience. According to the Resource-Based Theory (RBT) and dynamic capabilities view (DCV) viewpoints, there is a link between dynamic AIS and business process capacity to improve organizational resilience. The findings strongly support the claim that an organization’s dynamic AIS capabilities—both flexible AIS, complementary business intelligence (BI) system, and AIS-related human resource competency—can help an organization improve its resilience. This research’s practical and theoretical ramifications as well as its limitations are examined.

Keywords: accounting information system; dynamic accounting information system; organizational resilience; business processes capabilities (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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