ABSTRACT Accounting information systems (AIS) capture and process accounting data provide valuable for decision makers. However, in a rapidly changing environment, continual management of the AIS is necessary organizations to optimize performance outcomes. We suggest that building dynamic capability enables organizational performance. Using capabilities framework (Teece 2007) we propose can be developed through synergy three competencies: having (1) flexible AIS, (2) complementary business...

ABSTRACT Organizations today invest in collaborative IT to engage alliances sustain or improve their competitive positions. Effective use of this an alliance requires a deeper understanding governance structures. This effort is ensure the sustainability these alliances. Through relational view firm, we suggest lateral steering committees, operational and performance management systems as structures for We then incorporate structures, develop model approaches governing IT, evaluate...

Having IT-related capabilities is not enough to secure value from the IT resources and survive in today's competitive environment.IT evolve dynamically organisations must sustain their existing continue leverage resources.Organisations' management are an important source of advantage.We suggest that can these through appropriate considerations at technology-use level.This study suggests organisational design relating decision rights work environment, a congruent reward system create dynamic...

Information technology (IT) is an important resource in organisations.Organisations leverage their IT resources with IT-related capabilities to achieve, and sustain competitive position.However, are dynamic, evolve continually.Furthermore, pressures turbulent economic conditions mean that organisations continually invest these dynamic resources.These situations need competencies opportunities offered by the new resources.Research about ways develop new, existing, limited.A possible reason...

Abstract Understanding how IT investments contribute to business value is an important issue, and this assists in the efficient use of technology resources businesses. While there agreement that contributes value, we are unsure wider context, including developing countries. With view understanding interaction between users may provide better insights on potential investments, study investigates businesses’ perception intangible benefits their investments. The results indicate businesses...

Abstract Information Technology and its relationship to organisational performance has been a subject of continued interest researchers other stakeholders in developing countries. While there is concurrence that IT does contribute performance, we are efficiently expanding our knowledge on what factors cause better leveraging resources organisations, have done little understand how these interact with technology results improved performance. This paper suggests looking the interaction between...

Purpose This paper aims to investigate whether organisations in developing economies legitimise their level of profit. Design/methodology/approach Organisations’ profit is evaluated against the readability sections information available corporate annual reports. These include Chairman’s Report, Chief Executive Officer Report and Notes Accounts. Findings More profitable report more readable Information non-mandatory (Notes Accounts) compared mandatory (Chairman’s Report). Larger information....

Abstract Information Technology (IT) is an important resource that can facilitate growth and development in both the developed developing economies. The forces of globalisation increase digital divide between economies increasing. least (LDEs) are most vulnerable within this environment. Intense competition for IT resources means LDEs need a deeper understanding how to source evaluate their IT‐related efforts. This effort puts better position funding from various stakeholders promote...