Revisiting the role of the grounded theory research methodology in the accounting Information systems

The aim of this paper is to explore the role of grounded theory (GT) as a research method in the accounting information systems. The GT research method can able the GT researcher to generate a rigour theory. This research paper seeks to investigate how researchers can use GT in relation to its epistemological perspective, methodological stance and research methods. GT as a research philosophy provides clear understanding of how to generate and develop rigorous theory. GT offers an interpretative perspective based on its epistemological stance. This interpretative perspective can be a foundation for GT researchers in interpretative accounting information systems researches

Literature Study: The Effectiveness of Accounting Information Systems From Organizational Perspective

This article aims to fill the research gap by providing a systematic literature review on the factors that influence the effectiveness of accounting information systems from an organizational perspective. This research method uses a literature review process or the results of a literature review obtained through reading sources in the field of accounting information systems. The results of the literature review are research found in journals published from 2013 to 2021. The components used in measuring the Effectiveness of Accounting Information Systems are based on the DeLone and McLean Information System Success Model Theory, including Information Quality, System Quality and Service Qualit

The role and use of accounting in the implementation of New Public Management ideas in Irish hospitals

This study examines the use of accounting information in the management of Irish hospitals. The Irish acute hospital sector is a significant consumer of public resources, absorbing almost half of the Department of Health & Children non-capital budget. This research was motivated by the absence of detailed studies on the use of accounting information in public sector management in Ireland. The need to provide a rich account of the complex relationship between organisational context and the functioning of accounting was identified. A qualitative research approach, using the case study method, was adopted. The New Public Management literature, together with the literatures on the professions and organisational trust, offered a conceptual perspective from which to examine accounting in the acute hospital sector.This research explores, analyses and explains the changes in accounting that have coincided with changes in management practices in four Irish hospitals, situated across two health board areas. It explores the prevalence of the New Public Management ideas and practices. It contends: that both contextual organisational factors and organisational trust influenced the adoption of the New Public Management ideas in these hospitals; that accounting control system development has lagged a rhetoric of demands for efficiency and effectiveness; that the accounting systems do not match the internal processes or structures of the organisations; that the need for information for management control has been overlooked; that accounting change has not followed increased calls for improved management of scarce resources; that each of the hospitals' budgetary systems have an outward appearance of rationality but fail to provide useful management information; that there is a secrecy and withholding of financial information from clinicians who are increasingly the focus for cost efficiencies; that each of the hospitals' accounting systems are tied to historical concerns for stewardship which permeated both the private and public sectors in the 1970's; and that whilst private sector accounting practices have developed to reflect new modes of managing, accounting practices in the two health boards and four hospitals have undergone little change

ERPS-management accounting practices fit, antecedents, and user satisfaction

Fit between system functionality and task requirements is important for realising full benefi t of the information system and eventually, ensuring its success.Maximising the benefits of complex integrated information systems such as enterprise resource planning systems (ERPS) is signifi cant due to involvement of huge amount of money and time.Despite the increasing number of research on ERPS and management accounting, investigation of these two domains from the fit perspective is limited.Many studies investigating the fi t of specifi c information systems at the individual level have adopted task-technology fit (TTF) as their base.This paper discusses the adoption of TTF in a study to investigate the specific fit between ERPS and management accounting practices.Relevant literature was reviewed to develop a specific framework for the study.The framework is a combination of two separate diagrams depicting two separate groups of testing.The framework consists of adaptation, integration, computer self-efficacy, user participation, ERPS-MAP Fit, and user satisfaction.Hypotheses and implications of this study are also discussed

Perceive it or Not: Information Quality and the Investors’ Response to Earning Surprises of Technologically Advanced Companies

One of the primary measures of information systems (IS) success that has been the subject of much investigation in a variety of contexts is information quality (DeLone & McLean, 1992; 2003). This paper hones in on the impact of perceived information quality in the context of the financial markets, where quality of accounting information is particularly important, as it informs investment decisions and impacts stock prices. In particular, seminal accounting research has consistently found that earnings announcements possess informational value (information content) based upon which the market reacts (Beaver, 1968). Market reaction to surprises in earnings announcements has long been used to understand the quality of the earnings announced and studies have explored various factors affecting the response. The current study adds to this body of research by factoring in the perceived quality of the information systems environment. We hypothesize that information reported by companies known for developing and employing sophisticated IT systems is weighed more heavily by investors. We conduct an analysis of stock price before and after earnings announcement surprises among firms known for sophisticated IT systems. Results provide direct support for our hypothesis, indicating that the market reacts more strongly to earnings surprises (both positive and negative) reported by innovative users of IT as compared to less innovative users of IT. These results contribute to a new insight into the circumstances that affect the information content of earnings announcements as well as a richer perspective on the impact of investment in advanced information systems in terms of perceived quality of a company’s information environment by the financial markets

A Relational View of Accounting Information Sharing

Today’s organizations are characterized by a network of relationships with various customers and suppliers. As such, the critical resources leading to competitive advantage may no longer reside within a firm’s own boundaries and instead be a part of the network of relationships. This perspective, known as the relational view of the firm, suggests that a firm’s critical resources may be embedded in the routines and processes associated with inter-firm relationships. One such inter-firm process is the sharing of accounting information. Using the relational view of the firm, this study develops a research model with three antecedent factors of accounting information-sharing (electronic integration systems, trust, and knowledge-sharing routines) which can lead to benefits associated with inter-organizational competitive advantage. We find that the factors of trust and knowledge-sharing have direct effects on accounting information-sharing, while the factor of electronic integration has an indirect effect through the enabling of knowledge-sharing routines

CSIMQ Anniversary Editor-in-Chief Thoughts and Editorial Introduction to Issue 38: Model-based and Decision Support Methods for Next-generation Information Systems

The 38th issue of CSIMQ comprises four articles selected by guest issue editors on topics related to novel decision support methods or model-based frameworks for evolving or evaluating information systems. Design-oriented research is the dominant approach in these works, balancing technical design decisions insights with empirical evaluation cases. Three of the selected articles contribute with decision-support methods or frameworks – for ESG (Environment-Social-Governance) accounting, for democratized decision services, and for information security management. The fourth article revisits UML-based model-driven software development from a new perspective

Accounting Information Systems Implementation and Management Accounting Change

Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes

Management accounting information system and intellectual capital: a way to increase SME’s business performance

Purpose – The paper aims to clarify the unclear relationship between management accounting information systems and SME business performance by having intellectual capital as mediating variable. This will expand the domain of management accounting information usage from SME’s perspective. Design/methodology/approach – The paper used a descriptive study using the close-ended questionnaire distributed to 428 SMEs in East Java Region. The data were complemented by statistical analysis using SMART PLS to test the mediation role of intellectual capital. Findings – The paper provided empirical evidence that intellectual capital plays as a quasi mediating for management accounting information system and business performance relationship. This encouraged SME to optimize their IT usage to maximize the benefit of implementing MAIS. Research limitations/implications – Since management accounting system needs for business varied, future study needs to consider the level of IT usage. Therefore, future researchers are encouraged to investigate how to set the usage level. Practical implications – The paper included implications for the development of higher level of IT usage, such as management accounting information system to gain the benefits, that is increased business performance. Originality value – This paper filled the gap in IT usage from SMEs’ perspective by expanding the role of intellectual capital on the relationship of management accounting information systems on business performance

Management accounting information system and intellectual capital: a way to increase SME’s business performance

Purpose – The paper aims to clarify the unclear relationship between management accounting information systems and SME business performance by having intellectual capital as mediating variable. This will expand the domain of management accounting information usage from SME’s perspective. Design/methodology/approach – The paper used a descriptive study using the close-ended questionnaire distributed to 428 SMEs in East Java Region. The data were complemented by statistical analysis using SMART PLS to test the mediation role of intellectual capital. Findings – The paper provided empirical evidence that intellectual capital plays as a quasi mediating for management accounting information system and business performance relationship. This encouraged SME to optimize their IT usage to maximize the benefit of implementing MAIS. Research limitations/implications – Since management accounting system needs for business varied, future study needs to consider the level of IT usage. Therefore, future researchers are encouraged to investigate how to set the usage level. Practical implications – The paper included implications for the development of higher level of IT usage, such as management accounting information system to gain the benefits, that is increased business performance. Originality value – This paper filled the gap in IT usage from SMEs’ perspective by expanding the role of intellectual capital on the relationship of management accounting information systems on business performance