Accounting-Analytic Capabilities’ Impact on Management Controls and Performance DOI
Ashish Varma, Anuj Sharma, Adnan Khan

et al.

Journal of Computer Information Systems, Journal Year: 2025, Volume and Issue: unknown, P. 1 - 16

Published: Jan. 6, 2025

The extant literature establishes accounting information system (AIS) quality and dynamic-accounting analytic capabilities as antecedents of superior firm performance. Yet the mechanism through which two interact with firms' embedded management control systems (MCS) is partially understood at best. Moreover, research has not addressed whether this expected to be linear or non-linear an optimum level exists. This study aims enrich broad understanding digitalization-enabled makes certain clear contributions. First, clarifies linkage between AIS quality, dynamic capabilities, MCS, performance by drawing upon Simons' levers framework. Second, it mechanisms interactive controls interact, thereby investigating "it depends" question. Third, provides empirical evidence on granular role specific MCS Finally, responds call luminaries empirically build a bridge literature.

Language: Английский

Accounting-Analytic Capabilities’ Impact on Management Controls and Performance DOI
Ashish Varma, Anuj Sharma, Adnan Khan

et al.

Journal of Computer Information Systems, Journal Year: 2025, Volume and Issue: unknown, P. 1 - 16

Published: Jan. 6, 2025

The extant literature establishes accounting information system (AIS) quality and dynamic-accounting analytic capabilities as antecedents of superior firm performance. Yet the mechanism through which two interact with firms' embedded management control systems (MCS) is partially understood at best. Moreover, research has not addressed whether this expected to be linear or non-linear an optimum level exists. This study aims enrich broad understanding digitalization-enabled makes certain clear contributions. First, clarifies linkage between AIS quality, dynamic capabilities, MCS, performance by drawing upon Simons' levers framework. Second, it mechanisms interactive controls interact, thereby investigating "it depends" question. Third, provides empirical evidence on granular role specific MCS Finally, responds call luminaries empirically build a bridge literature.

Language: Английский

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