The impact of information technology on performance: The mediating role of management accounting system
This paper reports the results of a study which offers an explanation for the relationship between Information Technology (IT) sophistication and performance of small and medium sized enterprises (SMEs), by incorporating into the model of the capability of management accounting systems to generate m...
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| Format: | Article |
| Language: | English |
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Universiti Teknologi Malaysia
2007
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| Online Access: | https://repo.uum.edu.my/id/eprint/2114/1/JT46EJUN2.pdf |
| _version_ | 1825739917807845376 |
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| author | Ismail, Noor Azizi |
| author_facet | Ismail, Noor Azizi |
| author_sort | Ismail, Noor Azizi |
| collection | UUM |
| description | This paper reports the results of a study which offers an explanation for the relationship between Information Technology (IT) sophistication and performance of small and medium sized enterprises (SMEs), by incorporating into the model of the capability of management accounting systems to generate management accounting information (MAS capacity). To assess the relationship,data were collected from 310 (25% response rate) SMEs by way of questionnaire surveys. The results indicate that IT sophistication is a determinant of MAS capacity, which, in turn, is a determinant of firm performance. In other words, MAS capacity plays a mediating role in the relationship between IT sophistication and firm performance. An interpretation of the results is that those firms that employed sophisticated IT can generate sufficient management accounting information and thereby improve performance. |
| first_indexed | 2024-07-04T05:18:04Z |
| format | Article |
| id | uum-2114 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:18:04Z |
| publishDate | 2007 |
| publisher | Universiti Teknologi Malaysia |
| record_format | eprints |
| spelling | uum-21142011-02-10T06:23:45Z https://repo.uum.edu.my/id/eprint/2114/ The impact of information technology on performance: The mediating role of management accounting system Ismail, Noor Azizi T Technology (General) This paper reports the results of a study which offers an explanation for the relationship between Information Technology (IT) sophistication and performance of small and medium sized enterprises (SMEs), by incorporating into the model of the capability of management accounting systems to generate management accounting information (MAS capacity). To assess the relationship,data were collected from 310 (25% response rate) SMEs by way of questionnaire surveys. The results indicate that IT sophistication is a determinant of MAS capacity, which, in turn, is a determinant of firm performance. In other words, MAS capacity plays a mediating role in the relationship between IT sophistication and firm performance. An interpretation of the results is that those firms that employed sophisticated IT can generate sufficient management accounting information and thereby improve performance. Universiti Teknologi Malaysia 2007-06 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/2114/1/JT46EJUN2.pdf Ismail, Noor Azizi (2007) The impact of information technology on performance: The mediating role of management accounting system. Jurnal Teknologi, 46(E). pp. 27-44. ISSN 0127–9696 http://www.penerbit.utm.my/onlinejournal/46/E/JT46EJUN2.pdf |
| spellingShingle | T Technology (General) Ismail, Noor Azizi The impact of information technology on performance: The mediating role of management accounting system |
| title | The impact of information technology on performance: The mediating role of management accounting system |
| title_full | The impact of information technology on performance: The mediating role of management accounting system |
| title_fullStr | The impact of information technology on performance: The mediating role of management accounting system |
| title_full_unstemmed | The impact of information technology on performance: The mediating role of management accounting system |
| title_short | The impact of information technology on performance: The mediating role of management accounting system |
| title_sort | impact of information technology on performance the mediating role of management accounting system |
| topic | T Technology (General) |
| url | https://repo.uum.edu.my/id/eprint/2114/1/JT46EJUN2.pdf |
| work_keys_str_mv | AT ismailnoorazizi theimpactofinformationtechnologyonperformancethemediatingroleofmanagementaccountingsystem AT ismailnoorazizi impactofinformationtechnologyonperformancethemediatingroleofmanagementaccountingsystem |