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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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Main Author: Ismail, Noor Azizi
Format: Article
Language:English
Published: Universiti Teknologi Malaysia 2007
Subjects:
T Technology (General)
Online Access:http://repo.uum.edu.my/2114/1/JT46EJUN2.pdf
http://repo.uum.edu.my/2114/
http://www.penerbit.utm.my/onlinejournal/46/E/JT46EJUN2.pdf
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spelling my.uum.repo.21142011-02-10T06:23:45Z http://repo.uum.edu.my/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 http://repo.uum.edu.my/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
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic T Technology (General)
spellingShingle T Technology (General)
Ismail, Noor Azizi
The impact of information technology on performance: The mediating role of management accounting system
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.
format Article
author Ismail, Noor Azizi
author_facet Ismail, Noor Azizi
author_sort Ismail, Noor Azizi
title 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_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_sort impact of information technology on performance: the mediating role of management accounting system
publisher Universiti Teknologi Malaysia
publishDate 2007
url http://repo.uum.edu.my/2114/1/JT46EJUN2.pdf
http://repo.uum.edu.my/2114/
http://www.penerbit.utm.my/onlinejournal/46/E/JT46EJUN2.pdf
_version_ 1644278152641380352
score 13.211869

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