Effect of Information Systems on Management Accounting Adaptability

The purposes of this study are to explore the factors relating to the information systems in an organization, and to explain the degree of adaptability of management accounting with those factors. Also, it is aimed to examine whether management accounting adaptability is a suitable predictor for man...

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Auteur principal:	Mohammad Nazaripour
Format:	article
Langue:	FA
Publié:	Shahid Bahonar University of Kerman 2017
Sujets:	information systems management accounting adaptability management accounting effectiveness shared knowledge Accounting. Bookkeeping HF5601-5689
Accès en ligne:	https://doaj.org/article/03c7d8cb910d4fe7a3b997e6944b0ba0
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spelling	oai:doaj.org-article:03c7d8cb910d4fe7a3b997e6944b0ba02021-11-04T19:52:15ZEffect of Information Systems on Management Accounting Adaptability2008-89142476-292X10.22103/jak.2017.1563https://doaj.org/article/03c7d8cb910d4fe7a3b997e6944b0ba02017-01-01T00:00:00Zhttps://jak.uk.ac.ir/article_1563_dece8cca7d9e86e18a92d2e32586208e.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe purposes of this study are to explore the factors relating to the information systems in an organization, and to explain the degree of adaptability of management accounting with those factors. Also, it is aimed to examine whether management accounting adaptability is a suitable predictor for management accounting effectiveness, or not. In this study, the sample consists of the Iranian companies from all industries. To examine the internal consistency of the constructs, exploratory factor analysis was used; and to examine the assumed relationships between the constructs, a partial least squares modeling was developed. The findings suggested that information system flexibility is a driver of management accounting adaptability, while there was no significant direct relationship between integrated information systems and management accounting adaptability. Further analysis revealed that there was a moderating effect of information system flexibility on the relationship between integrated information systems and management accounting adaptability. The findings also highlighted the importance of shared knowledge, values, and communication between stakeholders and information system in the proposed relationship. Finally, the research findings showed that management accounting adaptability leads to management accounting effectiveness due to systems’ ability in providing relevant information in continuous basis that is consistent with management accounting theory.Mohammad NazaripourShahid Bahonar University of Kermanarticleinformation systemsmanagement accounting adaptabilitymanagement accounting effectivenessshared knowledgeAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 27, Pp 135-158 (2017)
institution	DOAJ
collection	DOAJ
language	FA
topic	information systems management accounting adaptability management accounting effectiveness shared knowledge Accounting. Bookkeeping HF5601-5689
spellingShingle	information systems management accounting adaptability management accounting effectiveness shared knowledge Accounting. Bookkeeping HF5601-5689 Mohammad Nazaripour Effect of Information Systems on Management Accounting Adaptability
description	The purposes of this study are to explore the factors relating to the information systems in an organization, and to explain the degree of adaptability of management accounting with those factors. Also, it is aimed to examine whether management accounting adaptability is a suitable predictor for management accounting effectiveness, or not. In this study, the sample consists of the Iranian companies from all industries. To examine the internal consistency of the constructs, exploratory factor analysis was used; and to examine the assumed relationships between the constructs, a partial least squares modeling was developed. The findings suggested that information system flexibility is a driver of management accounting adaptability, while there was no significant direct relationship between integrated information systems and management accounting adaptability. Further analysis revealed that there was a moderating effect of information system flexibility on the relationship between integrated information systems and management accounting adaptability. The findings also highlighted the importance of shared knowledge, values, and communication between stakeholders and information system in the proposed relationship. Finally, the research findings showed that management accounting adaptability leads to management accounting effectiveness due to systems’ ability in providing relevant information in continuous basis that is consistent with management accounting theory.
format	article
author	Mohammad Nazaripour
author_facet	Mohammad Nazaripour
author_sort	Mohammad Nazaripour
title	Effect of Information Systems on Management Accounting Adaptability
title_short	Effect of Information Systems on Management Accounting Adaptability
title_full	Effect of Information Systems on Management Accounting Adaptability
title_fullStr	Effect of Information Systems on Management Accounting Adaptability
title_full_unstemmed	Effect of Information Systems on Management Accounting Adaptability
title_sort	effect of information systems on management accounting adaptability
publisher	Shahid Bahonar University of Kerman
publishDate	2017
url	https://doaj.org/article/03c7d8cb910d4fe7a3b997e6944b0ba0
work_keys_str_mv	AT mohammadnazaripour effectofinformationsystemsonmanagementaccountingadaptability
_version_	1718444570165903360

Effect of Information Systems on Management Accounting Adaptability

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