Sources of IT dynamic capability in the context of data genesis capability

Nowadays Knowledge is regarded as a strategic resource in organizations, and thus the leverage of knowledge is a key managerial issue. Knowledge creation, sharing and dissemination are the main activities in knowledge management. This study examines the influence the social and technological factors such as learning culture and IT use, could have on knowledge sharing of King Fahd University of Petroleum and Minerals (KFUPM) students. A cross-sectional survey was used as a methodology for data collection and 137 valid responses were collected from all the three categories of students that include graduates, undergraduates and preparatory students. The study shows that there is a significant positive relationship between the student learning culture and IT use on student knowledge sharing. The study limitations, practical implications, along with directions for further research are discussed

The impact of learning culture and information technology use on knowledge-sharing: A case of KFUPM

The IT productivity paradox raised the issue of finding appropriate measures for capturing the business value of information technology. While the topic is much discussed on the general IT level, there is little research on the specific investments in innovative mobile and ubiquitous technologies. In this paper, we apply a case study research methodology in order to identify the specific characteristics of mobile and ubiquitous technology investments and the subsequent requirements on appropriate measures for the IT business value of mobile-integrated business processes. The results are discussed with respect to the existing propositions from general IT business value frameworks. The outcome is a set of requirements on IT business value measures tailored to the specific characteristics of mobileintegrated business processes. We see the result also as a first step in the development of a suitable measurement framework which could be applied by both researchers and practitioners, especially ex ante in mobile business process reengineering

The use and effectiveness of management control systems in the Australian public sector

Thesis by publication.Bibliography: pages 203-227.Chapter One. Introduction -- Chapter Two. Literature review -- Chapter Three. Paper One -- Chapter Four. Paper Two -- Chapter Five. Paper Three -- Chapter Six. Conclusion.This thesis examines the use and effectiveness of management control systems (MCSs) in the Australian public sector. In examining the use of MCSs the study considers three aspects of MCSs: management accounting practices (traditional and contemporary), the approaches to using MCSs (the interactive and diagnostic use of controls), and specific MCS characteristics (broad scope MCS information, the formality of MCSs and the tightness of MCSs). The effectiveness of MCSs is assessed based on the impact on organisational change, organisational performance, the perceived success of MCSs, and organisational capabilities (employee empowerment and strategic flexibility). Data was collected using a mail survey of 740 Australian public sector organisations with the formulated hypotheses tested using structural equation modelling (SEM).The thesis adopts the “thesis by publication” format and identifies three related academic papers that address specific objectives. Paper One examines the extent of use of contemporary and traditional management accounting practices, and the relationship between the use of a package of contemporary and a package of traditional management accounting practices with organisational change and organisational performance. The results reveal that while the rate of usage of traditional management accounting practices was high, the usage of contemporary management accounting practices was low. In addition, while there was no association between the use of a package of traditional management accounting practices with organisational change and organisational performance, a positive association exists between the use of a package of contemporary management accounting practices with both organisational change and organisational performance.Given the importance of contemporary management accounting practices for organisational change and performance, Paper Two examines the association between the interactive and diagnostic use of MCSs with the extent of adoption of contemporary management accounting practices, and the subsequent impact on the success of such practices. It was found that both the interactive and diagnostic approaches to using MCSs were positively associated with the adoption of contemporary management accounting practices, either as a package or independently. Furthermore, although the level of success of contemporary management accounting practices was moderate, the success of such practices was enhanced by the extent of their adoption.Paper Three examines the mediating role of organisational capabilities (strategic flexibility and employee empowerment) in the relationship between the interactive and diagnostic approaches to using MCSs and the characteristics of MCSs (broad scope MCS information, the formality of MCSs and the tightness of MCSs) with organisational change and organisational performance. The results reveal that both strategic flexibility and employee empowerment mediate the association between the interactive approach to using MCSs, broad scope MCS information and the formality of MCSs with organisational performance, while strategic flexibility mediates their relationship with organisational change. Furthermore, employee empowerment mediates the association between the tightness of MCSs and organisational performance.The thesis contributes to the literature from a number of theoretical perspectives. In providing an empirical insight into the effectiveness of MCSs in the public sector, the thesis contributes to the limited studies evaluating the effectiveness of MCSs in the public sector, thereby providing assistance to public sector practitioners. The study also contributes to the MCS-contingency theory research in two major ways: first in addressing the dearth of studies examining the use of management accounting practices as a package, and secondly by considering the interdependency between aspects of MCSs in examining the association between the use of controls and the adoption of management accounting practices in Paper Two. Furthermore, the study also extends the resource-based view (RBV) perspective by highlighting the role of organisational capabilities (employee empowerment and strategic flexibility) in mediating the association between the approaches to using MCSs and the characteristics of MCSs with both organisational change and organisational performance.Mode of access: World wide web1 online resource (xiv, 227 pages) table

The Association between the use of management accounting practices with organizational change and organizational performance

Purpose - This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organizational change and organizational performance. Methodology/approach - Data were collected based on a mail survey distributed to a sample of 740 public sector organizations. Findings - The findings indicate that while the prevalence of traditional practices is still dominant, such practices were not associated with organizational change or performance. Rather, those organizations that use contemporary management accounting practices to a greater extent experienced greater change and stronger performance. Practical implications - The findings suggest that contemporary management accounting practices can assist public sector practitioners in improving performance and promoting organizational change. Originality/value - The study provides an empirical insight into the use and effectiveness of management accounting practices in the public sector. The study provides the first empirical analysis of the effect of using a package of management accounting practices in the public sector.32 page(s

The Effect of Traditional and Contemporary Management Accounting Practices on Organisational Outcomes and the Moderating Role of Strategy

This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organisational outcomes (organisational performance and competitive advantage), and the moderating role of Miles and Snow’s (1978) strategic typologies on these relationships. Based on the responses from 505 US based financial managers, the Structural Equation Modelling (SEM) results indicate that the extent of use of both contemporary and traditional management accounting practices is positively associated with organisational performance and competitive advantage. Furthermore, the findings indicate that with the exception of the reactor typology, Miles and Snow’s (1978) strategy typologies (i.e., defender, prospector, and analyser) moderate the association between the use of management accounting practices with the organisational outcomes. In particular, the findings indicate that the defender (prospector) strategy positively (negatively) moderates the association between the use of a package of traditional (contemporary) management accounting practices with organisational performance. In addition, the results indicate that the defender (analyser) strategy positively (negatively) moderates the association between the use of a package of contemporary management accounting practices with competitive advantage, while the defender (analyser) strategy negatively (positively) moderates the association between the use of a package of traditional management accounting practices with competitive advantage

The Adoption and success of contemporary management accounting practices in the public sector

The purpose of this paper is to examine the association between the interactive and diagnostic use of MCSs with the extent of adoption of contemporary management accounting practices, and the subsequent impact on the success of such practices in the public sector. Design/methodology/approach: Data were collected through the distribution of a mail survey of 740 questionnaires to public sector organisations in Australia, and analysed using structural equation modelling. Findings: The study found that both the interactive and diagnostic approaches to using MCSs exhibit a positive association with the adoption of contemporary management accounting practices, both as a package and individually. In addition, while the level of success of contemporary management accounting practices was moderate, it was found that the extent of adoption of the practices enhanced their success. Practical implications: The findings suggest that by intensifying the use of MCSs in a more interactive and diagnostic manner, public sector organisations are more likely to adopt contemporary management to a greater extent, with the subsequent increase in the extent of adoption of such practices to exacerbate their success. Originality/value: The study contributes to the MCS contingency-based research by highlighting the interrelationship between two aspects of MCSs, the use of controls and the adoption and success of management accounting practices.21 page(s