Abstract
This paper adopts a holistic business approach to investigate the avaliability and value contributions of interorganizational accounting information systems (IOAIS). As prior researches have long been interested in investigating the operational contributions of AIS. This paper move a way from the operational contributions towards a more organic approach. The paper establishes a dynamic matrix with key value contribution parameters. Those parameters are: optimization of cost structure, quality improvment, growth of revenues, and customer satisfaction. The proposed matrix is demonostrated with practical analysis. An empirical survey using 19-item questionnaire has been used to acheive this objective. Qualitative and quantitative statistical methods are utilized to analyse the survey data. This paper contributes to business literature and has many practical implications. The survey results suggest key pillars for existance of IOAIS. Major outcomes of the analysis include that value contribution may vary according to IT infrastructure, information resources available, and organizational culture. The overall results show that IOAIS have value contributions measured according to factor ANOVA. Such results are expected to assist companies to better analyze and adapt AIS design to leverage its value and returns.
Details
| Journal Section | Articles |
|---|---|
| Authors | |
| Publication Date | January 15, 2016 |
| Published in Issue | Year 2015 Volume: 2 Issue: 4 |
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