IDEAS home Printed from https://ideas.repec.org/a/jfr/jms111/v8y2017i4p79-87.html
   My bibliography  Save this article

Accounting Information System and Its Role on Business Performance: A Theoretical Study

Author

Listed:
  • Ahamed Al-dmour
  • Khaled Mofawiz Al-Fawaz
  • Rand Al-dmour
  • Nurah Musa Allozi

Abstract

While some researchers did not find a direct relationship between Accounting Information System and a firm¡¯s business performance, others did. In this regard, it has been confirmed that implementing a proper Accounting Information System is an enabler to competitive advantage. Indeed, causal links were founded between Accounting Information System and firm performance. This study aims to review the literature that relates to such links. The conclusions of the current study are provided and areas for further research are also addressed.

Suggested Citation

  • Ahamed Al-dmour & Khaled Mofawiz Al-Fawaz & Rand Al-dmour & Nurah Musa Allozi, 2017. "Accounting Information System and Its Role on Business Performance: A Theoretical Study," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 8(4), pages 79-87, August.
    • Handle: RePEc:jfr:jms111:v:8:y:2017:i:4:p:79-87
    DOI: 10.5430/jms.v8n4p79
    as

    Download full text from publisher

    File URL: http://www.sciedu.ca/journal/index.php/jms/article/view/12136/7445
    Download Restriction: no
    File URL: http://www.sciedu.ca/journal/index.php/jms/article/view/12136
    Download Restriction: no
    File URL: https://libkey.io/10.5430/jms.v8n4p79?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Takehiko Isobe & Shige Makino & David Montgomery, 2008. "Technological capabilities and firm performance: The case of small manufacturing firms in Japan," Asia Pacific Journal of Management, Springer, vol. 25(3), pages 413-428, September.
    2. Abdul Razak Ibrahim & Ali Hussein Zolait & Veera Pandiyan Sundram, 2010. "Supply Chain Management Practices and Firm Performance: An Empirical Study of the Electronics Industry in Malaysia," International Journal of Technology Diffusion (IJTD), IGI Global, vol. 1(3), pages 48-55, July.
    3. Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 241-258, May.
    4. Anderson, Shannon W. & Young, S. Mark, 1999. "The impact of contextual and process factors on the evaluation of activity-based costing systems," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 525-559, October.
    5. Khim Ong Kelly, 2007. "Feedback and Incentives on Nonfinancial Value Drivers: Effects on Managerial Decision Making," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 523-556, June.
    6. Ali Al-Badi & Ali Tarhini & Wafaa Al-Kaaf, 2017. "Financial Incentives for Adopting Cloud Computing in Higher Educational Institutions," Asian Social Science, Canadian Center of Science and Education, vol. 13(4), pages 162-162, April.
    7. Menon, Krishnagopal & Deahl Williams, Joanne, 1994. "The use of audit committees for monitoring," Journal of Accounting and Public Policy, Elsevier, vol. 13(2), pages 121-139.
    8. Chong Ju Choi & Carla C. J. M. Millar & Caroline Y. L. Wong, 2005. "Knowledge and Measurement," Palgrave Macmillan Books, in: Knowledge Entanglements, chapter 0, pages 77-96, Palgrave Macmillan.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    2. Ittner, Christopher D. & Larcker, David F. & Randall, Taylor, 2003. "Performance implications of strategic performance measurement in financial services firms," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 715-741.
    3. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    4. Banu Dincer & Caner Dincer, 2016. "Literature Review on the Use of Technology and Information Systems in SMEs," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(12), pages 678-684, December.
    5. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    6. Anne Fortin & Hamid Haffaf & Chantal Viger, 2007. "The Measurement of Success of Activity‐Based Costing and Its Determinants: A Study within Canadian Federal Government Organizations/L'évaluation Du Succès De La Comptabilité Par Activités Et Ses Déter," Accounting Perspectives, John Wiley & Sons, vol. 6(3), pages 231-262, August.
    7. Jan Kopia & Andreas Kompalla & Melanie Buchmüller & Bastian Heinemann, 2017. "Performance Measurement of Management System Standards Using the Balanced Scorecard," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(S11), pages 981-981.
    8. Onyema E. Ofoegbu, 2014. "The Role of Knowledge Management on Knowledge Management Perfomance: A Case Study of Some Nigerian Banks," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 5(2), pages 53-62, May.
    9. Francesca Francioli & Alberto Quagli, 2021. "Management accounting change and the rise of Vespa (1884-1965)," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 313-338.
    10. Giulia Faggio & Olmo Silva & William C Strange, 2020. "Tales of the city: what do agglomeration cases tell us about agglomeration in general? [The anchor tenant hypothesis: exploring the role of large, local, R&D-intensive firms in regional innovation ," Journal of Economic Geography, Oxford University Press, vol. 20(5), pages 1117-1143.
    11. Marco Allegrini & Giulio Greco, 2013. "Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 187-216, February.
    12. Anja Heinicke, 2018. "Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 457-502, February.
    13. Hideshi Itoh, 2006. "The Theories of International Outsourcing and Integration : A Theoretical Overview from the Perspective of Organizational Economics," Microeconomics Working Papers 21891, East Asian Bureau of Economic Research.
    14. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2022. "The association between the interactive and diagnostic use of financial and non-financial performance measures with individual creativity: The mediating role of perceived fairness," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 371-402, September.
    15. Giulio Greco, 2011. "Determinants of board and audit committee meeting frequency: Evidence from Italian companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(3), pages 208-229, March.
    16. Pike, Richard H. & Tayles, Mike E. & Mansor, Nur Naha Abu, 2011. "Activity-based costing user satisfaction and type of system: A research note," The British Accounting Review, Elsevier, vol. 43(1), pages 65-72.
    17. Duschl, Matthias & Schimke, Antje & Brenner, Thomas & Luxen, Dennis, 2011. "Firm growth and the spatial impact of geolocated external factors: Empirical evidence for German manufacturing firms," Working Paper Series in Economics 36, Karlsruhe Institute of Technology (KIT), Department of Economics and Management.
    18. Fischer, Caroline, 2020. "Incentives can't buy me knowledge: The missing effects of appreciation and aligned performance appraisals on knowledge sharing of public employees," OSF Preprints u8hfy, Center for Open Science.
    19. Chad Patrizi & Phil Ice & Melissa Burgess, 2013. "Semantic Mapping Of Learning Assets To Align Curriculum And Evidence Learning Effectiveness In Business Education," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 5(1), pages 117-128.
    20. Pascale Amans & Agnes Mazars & Fabienne Villesèque-Dubus, 2013. "Techniques de gestion et organisations du spectacle vivant : quels dispositifs de soutien et quelles interactions pour l'innovation artistique ?," Post-Print hal-01002362, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jfr:jms111:v:8:y:2017:i:4:p:79-87. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jenny Zhang (email available below). General contact details of provider: http://jms.sciedupress.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.