The Role of Accounting Information Systems in Strengthening Organizational Resilience: An Empirical Investigation Using the SEM-ANN Approach

This chapter examines the influence of Accounting Information Systems (AIS) on organizational resilience. Anchored in a positivist framework and using a deductive methodology, this empirical research utilizes the SEM-ANN Approach to investigate the effects of AIS-related Human Competency, Complement...

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Main Authors: Al-Matari A.S., Al-Sharafi M.A., Hajar M.A.
Other Authors: 57222471664
Format: Book chapter
Published: Springer Science and Business Media Deutschland GmbH 2024
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spelling my.uniten.dspace-345242024-10-14T11:20:23Z The Role of Accounting Information Systems in Strengthening Organizational Resilience: An Empirical Investigation Using the SEM-ANN Approach Al-Matari A.S. Al-Sharafi M.A. Hajar M.A. 57222471664 57196477711 57203981808 Accounting information systems (AIS) AIS flexibility Complementary business intelligence system Human competency Organizational resilience SEM-ANN approach This chapter examines the influence of Accounting Information Systems (AIS) on organizational resilience. Anchored in a positivist framework and using a deductive methodology, this empirical research utilizes the SEM-ANN Approach to investigate the effects of AIS-related Human Competency, Complementary Business Intelligence System, and Flexible AIS on organizational resilience. The study is based on a sample from large Malaysian organizations listed on the Bursa Malaysia stock exchange, selected for their rich data availability and high level of engagement with dynamic AIS systems. Key outcomes indicate that all three variables significantly impact organizational resilience. Of these, Flexible AIS stands out as the most influential, followed by the Complementary Business Intelligence System and AIS-related Human Competency. The research emphasizes the vital role that AIS plays in fortifying organizational resilience and provides valuable insights for professionals aiming to use AIS for sustaining organizational effectiveness. Future research avenues include examining possible moderating factors and conducting detailed analyses of the sub-dimensions of each contributing factor, thereby adding more nuance to our understanding of AIS's role in organizational resilience. As such, this study acts as a foundational piece for further research into how AIS impacts organizational resilience across various settings and temporal dimensions. � The Author(s), under exclusive license to Springer Nature Switzerland AG 2023. Final 2024-10-14T03:20:23Z 2024-10-14T03:20:23Z 2023 Book chapter 10.1007/978-3-031-48397-4_20 2-s2.0-85180850847 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85180850847&doi=10.1007%2f978-3-031-48397-4_20&partnerID=40&md5=088aa55605d932ed50b4b0c862f3398a https://irepository.uniten.edu.my/handle/123456789/34524 1128 393 412 Springer Science and Business Media Deutschland GmbH Scopus
institution Universiti Tenaga Nasional
building UNITEN Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tenaga Nasional
content_source UNITEN Institutional Repository
url_provider http://dspace.uniten.edu.my/
topic Accounting information systems (AIS)
AIS flexibility
Complementary business intelligence system
Human competency
Organizational resilience
SEM-ANN approach
spellingShingle Accounting information systems (AIS)
AIS flexibility
Complementary business intelligence system
Human competency
Organizational resilience
SEM-ANN approach
Al-Matari A.S.
Al-Sharafi M.A.
Hajar M.A.
The Role of Accounting Information Systems in Strengthening Organizational Resilience: An Empirical Investigation Using the SEM-ANN Approach
description This chapter examines the influence of Accounting Information Systems (AIS) on organizational resilience. Anchored in a positivist framework and using a deductive methodology, this empirical research utilizes the SEM-ANN Approach to investigate the effects of AIS-related Human Competency, Complementary Business Intelligence System, and Flexible AIS on organizational resilience. The study is based on a sample from large Malaysian organizations listed on the Bursa Malaysia stock exchange, selected for their rich data availability and high level of engagement with dynamic AIS systems. Key outcomes indicate that all three variables significantly impact organizational resilience. Of these, Flexible AIS stands out as the most influential, followed by the Complementary Business Intelligence System and AIS-related Human Competency. The research emphasizes the vital role that AIS plays in fortifying organizational resilience and provides valuable insights for professionals aiming to use AIS for sustaining organizational effectiveness. Future research avenues include examining possible moderating factors and conducting detailed analyses of the sub-dimensions of each contributing factor, thereby adding more nuance to our understanding of AIS's role in organizational resilience. As such, this study acts as a foundational piece for further research into how AIS impacts organizational resilience across various settings and temporal dimensions. � The Author(s), under exclusive license to Springer Nature Switzerland AG 2023.
author2 57222471664
author_facet 57222471664
Al-Matari A.S.
Al-Sharafi M.A.
Hajar M.A.
format Book chapter
author Al-Matari A.S.
Al-Sharafi M.A.
Hajar M.A.
author_sort Al-Matari A.S.
title The Role of Accounting Information Systems in Strengthening Organizational Resilience: An Empirical Investigation Using the SEM-ANN Approach
title_short The Role of Accounting Information Systems in Strengthening Organizational Resilience: An Empirical Investigation Using the SEM-ANN Approach
title_full The Role of Accounting Information Systems in Strengthening Organizational Resilience: An Empirical Investigation Using the SEM-ANN Approach
title_fullStr The Role of Accounting Information Systems in Strengthening Organizational Resilience: An Empirical Investigation Using the SEM-ANN Approach
title_full_unstemmed The Role of Accounting Information Systems in Strengthening Organizational Resilience: An Empirical Investigation Using the SEM-ANN Approach
title_sort role of accounting information systems in strengthening organizational resilience: an empirical investigation using the sem-ann approach
publisher Springer Science and Business Media Deutschland GmbH
publishDate 2024
_version_ 1814061125306679296
score 13.222552