Assessing the impact of accounting analytic capabilities on firm performance

Varma, Ashish and Sharma, Anuj (2024) Assessing the impact of accounting analytic capabilities on firm performance. Journal of Computer Information Systems. pp. 1-15. ISSN 0887-4417

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Abstract

This study establishes the relevance of accounting analytic capabilities (AAC) as a predictor of firm performance (FP) in a controlled environment characterized by strong informal controls (IC) and an undercurrent of user resistance to embracing technology. Analysis of data from 118 accounting and finance professionals from India revealed that user resistance was rendered “not relevant” in predicting high FP. This connotes that, in settings of substantial IC and user resistance to change (RTC), AAC on their own can drive superior FP, since their benefits more than counter-balance user resistance to AAC. Furthermore, since this result is independent of firm size or industry type, it signals strong implications for practice and theory. The effectiveness of AAC in an environment of IC (and in the setting of user resistance) is established and discussed

Item Type: Article
Keywords: Accounting analytic capability | Firm performance | PLS-SEM | Informal controls | User resistance to change
Subjects: Social Sciences and humanities > Economics, Econometrics and Finance > Banking and Finance
Social Sciences and humanities > Economics, Econometrics and Finance > Economics
Social Sciences and humanities > Social Sciences > Social Sciences (General)
JGU School/Centre: Jindal Global Business School
Depositing User: Subhajit Bhattacharjee
Date Deposited: 17 Mar 2024 16:12
Last Modified: 25 Mar 2024 10:44
Official URL: https://doi.org/10.1080/08874417.2024.2329137
URI: https://pure.jgu.edu.in/id/eprint/7476

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