[Updated on Apr. 18] Integration of CiNii Articles into CiNii Research

Research on Organizational Capability to Enhance the Effectiveness of Accounting Information System in Japanese Service Industry

DOI

Bibliographic Information

Other Title
  • わが国サービス産業における会計情報システムの効果を高める組織能力の研究
  • ワガクニ サービス サンギョウ ニ オケル カイケイ ジョウホウ システム ノ コウカ オ タカメル ソシキ ノウリョク ノ ケンキュウ

Search this article

Abstract

In Japan, approximately 70% of GDP is occupied by the service industries, where it is required to improve the productivity and profitability. In this context, it is demonstrated to increase the possibility of getting competitive advantage in service companies if the quality of decision support function is improved. Therefore, this paper aims to examine how the dynamic AIS capability as organizational capability to utilize the accounting information system influences the quality of the accounting reporting process, the AIS/ERP benefits, and the enterprise performance. As a result of the covariance structure analysis based on the mailing questionnaire survey to Japanese service listed companies, it is empirically examined the possibility of improving the quality of the accounting reporting process and enterprise performance by appropriately improving system flexibility, utilizing the BI( Business Intelligence) and improving the IT capability of accountant, which three factors constitute dynamic AIS capability.

Journal

Citations (0)*help

See more

References(0)*help

See more

Related Articles

See more

Related Data

See more

Related Books

See more

Related Dissertations

See more

Related Projects

See more

Related Products

See more

Details

Report a problem

Back to top