The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach

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ARAB MAZAR YAZDI MOHAMMAD; NASSERI AHMAD; Nekooee Zadeh Maryam; MORADI AMIR

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2017 | Volume:24 | Issue:2 Page(s): 221-242

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Title

The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach

Author(s)

ARAB MAZAR YAZDI MOHAMMAD | NASSERI AHMAD | Nekooee Zadeh Maryam | MORADI AMIR | Issue Writer Certificate

Keywords

Accounting information systemQ1

Dynamic capabilityQ2

Financial performanceQ2

FlexibilityQ1

Abstract

In today’ s competitive environment and changing business conditions, the survival and growth of organizations depend on their adaptability to business changes. In these circumstances, Accounting information systems (AIS) as the primary information system of most organizations, should be flexible in order to maintain the optimal performance and support management in decision-making, planning and controlling through providing useful information. In this study, based on the dynamic capabilities perspective (Teece, 2007), we examined the Flexibility of AIS and evaluated its effects on firm’ s performance. The results of interviewing CFOs and accounting professionals of 50 listed companies in Tehran stock exchange and then analyzing the data using structural equations modeling method, show that the flexible Accounting information system has significant positive effects on firm Financial performance by improving the accounting process performance. The findings of this study, in form of informative guidelines, emphasize the importance and necessity of Accounting information system Flexibility and its impacts on the organizational performance.

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APA: Copy

ARAB MAZAR YAZDI, MOHAMMAD, NASSERI, AHMAD, Nekooee Zadeh, Maryam, & MORADI, AMIR. (2017). The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 24(2 ), 221-242. SID. https://sid.ir/paper/8064/en

Vancouver: Copy

ARAB MAZAR YAZDI MOHAMMAD, NASSERI AHMAD, Nekooee Zadeh Maryam, MORADI AMIR. The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2017;24(2 ):221-242. Available from: https://sid.ir/paper/8064/en

IEEE: Copy

MOHAMMAD ARAB MAZAR YAZDI, AHMAD NASSERI, Maryam Nekooee Zadeh, and AMIR MORADI, “The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 24, no. 2 , pp. 221–242, 2017, [Online]. Available: https://sid.ir/paper/8064/en

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