Automating and informating: roles to examine technology’s impact on performance

Bravo, Edgardo R.; Santana, Martín; Rodón, Joan

doi:10.1080/0144929x.2016.1166521

Cited by 9 publications

(17 citation statements)

References 93 publications

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“…The components in this context refer to hardware, software, people, procedures, and data (Silver et al 1995). In organizations, IS serve a dual role (Bravo et al 2016). On the one hand, IS are introduced to automate and operate activities amongst others in accounting and finance.…”

Section: Information Systems and Data Quality In Mamentioning

confidence: 99%

“…Data can be stored, retrieved, processed, and distributed without user intervention. Ideally, the resulting operations are faster, less error-prone, easier to operate, and more consistent (Bravo et al 2016). Furthermore, automation is associated with the release of employee capacities.…”

Section: Is Quality Constructmentioning

confidence: 99%

“…We use a multidimensional construct that characterizes IS quality in terms of ease of use, access and computation time, integration, automation, and flexibility. While prior literature tends to neglect the role of automation, our study adds this dimension to the IS quality construct due to its assistance in supplying data of constant quality and relieving the burden on employees (Bravo et al 2016).…”

Section: Introductionmentioning

confidence: 99%

“…Therefore, our results provide evidence that increasing IS quality in MA leads to higher data quality necessary for management accountants' tasks. In terms of evaluating IS quality, our research considers automation as an additional IS quality dimension, which has not yet been explicitly incorporated (Bravo et al 2016). Second, our study provides insights regarding the efficacy of particular IS quality drivers in MA.…”

Section: Introductionmentioning

confidence: 99%

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Determinants of information system quality and data quality in management accounting

2020

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Data quality is critical to adequately perform management accounting (MA) tasks, and information systems (IS) provide the data for the MA domain. However, IS can vary vastly across firms, which may influence the basis for rational decision making (i.e., data quality). This study therefore aims to investigate the impact of IS quality on data quality in MA and to analyze the determinants that can influence IS quality in MA. We conduct a cross-sectional survey among 143 medium-sized and large firms. Based on a structural equation model, we predict and find that IS quality significantly affects management accounting data quality (MADQ). Company's IT investments, internal and external IT knowledge, innovative technologies, and data source variety are significantly associated with IS quality in MA and in turn indirectly affect MADQ. This study highlights the importance of IS quality for management accountants' practice and simultaneously provides new insights regarding the efficacy of selected determinants of IS quality.

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Section: Information Systems and Data Quality In Mamentioning

confidence: 99%

Section: Is Quality Constructmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Determinants of information system quality and data quality in management accounting

2020

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“…The scales of continued usage intention, confirmation, perceived usefulness and satisfaction were based on previous studies by Bhattacherjee [15] and Hong, Thong [18]. The perceived ease of use was measured by adapting the scale used in Bravo, Santana [80]. The measurement of environmental consciousness was based on a scale developed by Alsmadi [68].…”

Section: Methodsmentioning

confidence: 99%

Understanding Continuance Usage of Natural Gas: A Theoretical Model and Empirical Evaluation

Fernández-Guzmán

Bravo

2018

Energies

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The adoption of natural gas increased notably last years, and there is some recognition that it improves the quality of life of inhabitants. While initial acceptance is an essential first step, the continued use is relevant to the long-term success of any technology. However, the literature on energy has focused on adoption and has devoted less attention to models that explain continuance usage. Accordingly, this study developed a model to explain continuance usage, grounded in Expectation-Confirmation Model (ECM). Unlike adoption models, confirmation of previous expectations and satisfaction with the experience of use have a relevant role in this phenomenon. Data was gathered through a questionnaire to 435 users of the service in a Latin American metropolis, and structural equations model was used for analysis. The results show that constructs of the ECM (perceived usefulness, disconfirmation, and satisfaction) influences on continuance intention. While the price impacts as expected, it is surprising that environmental consciousness strongly impacts the intention. These results may be useful for public agents to foster more comprehensive policies (beyond traditional: price and access), which include environmental and safety issues to consolidate the use of this energy source. Energy companies should develop strategies to manage consumer expectations and loyalty programs based on a high level of satisfaction.

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Impact of working capital on firm performance: DoesITmatter?

Deb

Naskar

Devaraj

et al. 2023

J of Ops Management

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Although prior research in operations management has explored the working capital—firm performance relationship, the results from these studies remain inconclusive, with studies finding positive, curvilinear, or even insignificant relationships. This is largely due to contingent factors that make this relationship both complex and idiosyncratic. To strengthen the beneficial effect of working capital on performance, firms must therefore make appropriate investments that would foster more objective, informed, and firm‐specific working capital choices. This article examines one such investment, namely in information technology (IT), that can allow firms to optimize the working capital–firm performance relationship. This is important, as the role of IT in this relationship is yet to be explored. Using proprietary IT data from the Harte Hanks database, and based on a sample of 1,054 US‐based manufacturing firms during 2011–2013, we find that IT investment positively moderates the performance effects of inventory, payables, and receivables cycles, and that these moderating effects vary by the type of IT investment, namely IT infrastructure and IT labor. Drawing on the theory of the Smart Machine, we explain how IT infrastructure and IT labor perform distinct roles that can help automate (i.e., use technology to increase the speed and accuracy of process execution) and/or informate (i.e., use technology to create new information), thereby moderating the working capital–firm performance relationship. We argue and find evidence that, due to the largely transactional nature of working capital processes, IT infrastructure has a relatively stronger moderating effect on performance than IT labor.

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Automating and informating: roles to examine technology’s impact on performance

Cited by 9 publications

References 93 publications

Determinants of information system quality and data quality in management accounting

Determinants of information system quality and data quality in management accounting

Understanding Continuance Usage of Natural Gas: A Theoretical Model and Empirical Evaluation

Impact of working capital on firm performance: DoesITmatter?

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