A Model for Building AIS Capabilities in Co-operatives

Abstract

Studies examining the link between information systems (IS) resources and organisation capabilities are extensive. However, limited studies were conducted to examined the influence of IS resources on AIS capabilities particularly in co-operatives. Based on a comprehensive review of accounting and IS literature, this paper propose a model to assessing the link between IS resources and accounting information systems (AIS) capabilities, and its potential impact on cooperatives performance. The model is based on the resource-based view (RBV) that is used to define various dimensions of IS resources. This paper proposes seven IS resources that include external relationships; IS infrastructure; IS technical skills; business knowledge; internal relationships; IS planning and change management; and last but not least IS development. Apart from establishing a model for AIS capabilities building, this paper contributes to the literature by providing a better understanding on the roles of IS resources in AIS capability-building. This paper further contributes in extending IS research by exploring the AIS implementation within cooperatives environment.

Determinants of accounting information system effectiveness and moderating role of external consultants: Empirical research in the Ben Tre Province of Vietnam

“…AISs are multifunctional, and complexity is considered a valuable, rare, and challenging-to-replicate asset [ 45 ]. Complexity enhances the efficiency, flexibility, and reliability of accounting tasks, subsequently improving overall effectiveness [ 46 ]. According to institutional theory, organizations tend to conform with societal norms and rules.…”

“…From an RBV perspective, managerial insights into AIS are regarded as unique organizational assets that can foster the competitive advantage of firms. Managers with extensive knowledge of AIS can steer strategic decisions, subsequently improving organizational performance and AIS effectiveness [ 44 , 46 , 49 ]. This viewpoint is reinforced by institutional theory, which requires organizations to conform with prevalent norms and processes to ensure legitimacy [ 33 ].…”