Articlebronze2004

The Role of Sophisticated Accounting System in Strategy Management

53 citations0/0 files storedThe International Journal of Digital Accounting Research

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Accounting and Organizational Management Information Technology Governance and Strategy Corporate Governance and Management

Abstract

Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance.This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities.The alignment between sophisticated accounting information systems and organizational strategy is analyzed.The enabling effect of the accounting information system on performance is also examined.Relationships are explored using data collected from 112 CEOs in 218 hospitals in Spain.The findings provide support of an indirect effect of sophisticated accounting information system on performance, acting through a prospector strategy.

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1985Competitive advantage, creating and sustaining superior performance 1978Organizational Strategy, Structure, and Process 2003Management control systems design within its organizational context: findings from contingency-based research and directions for the future 1987Relevance Lost: The Rise and Fall of Management Accounting 2001The Contingency Theory of Organizations 1989The Concept of Fit in Strategy Research: Toward Verbal and Statistical Correspondence 1994Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal 1985Alternative Forms of Fit in Contingency Theory

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