A. Deneke 2018-04-30T13:18:35+00:00

Junior Management Science

Volume 3, Issue 1, Pages 123-159, March 2018
Integrated information systems: The influence on process performance in management accounting

Alexander Deneke, Otto Beisheim School of Management

Abstract
The main argument within management accounting for why integrated information systems create value has been that they increase process efficiency. However, the implementation of more sophisticated information systems also changes the relationship between the manager and the management accountant. The aim of this thesis is to determine if improved relationship quality between the manager and the management accountant is one mechanism by which integrated information systems improve the process performance in management accounting. I used structural equation modeling for a sample of 406 valid respondents consisting of management accountants from various industries. The analysis shows that integrated information systems indeed also create value through a better relationship quality between the manager and the management accountant.

Keywords: Integrated information systems, Management accounting, Process performance, Structural equation modelling

Arbeit herunterladen: PDF
Online-Appendix herunterladen:  PDF
 
Zurück zur aktuellen Ausgabe
Zurück zu den publizierten Ausgaben