The Effect of Digital Technology and Agility On Company Performance with Management Accounting System as Mediation

Astuti, Wati Aris; Augustine, Yvone

doi:10.34010/injuratech.v2i1.6552

Cited by 3 publications

(3 citation statements)

References 36 publications

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“…First, the empirical study by Astuti & Augustine (2022) has highlighted that digital technology does not affect organisational performance. Even though Tajudeen et al (2022) explored the relationship between information technology flexibility and innovation performance, the results of their empirical testing were not statistically supported.…”

Section: Exploring the Interplay Between Digital Technology Transform...mentioning

confidence: 99%

Exploring the Interplay Between Digital Technology, Transformational Leadership and Agility for Enhancing Organisational Performance

Yamin,

Murwaningsari

2023

BEL

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The volatility in the business environment requires innovation, and to keep up with technological advancements, leaders must determine whether to encourage organizational transformation into digitalization. Therefore, the study aims to explore and bridge the existing gaps by integrating the relationship between digital technology, transformational leadership, and agility association to enhance organizational performance. The authors employed a quantitative approach, utilizing the structural equation model with Partial Least Squares, to evaluate the hypotheses by administering a questionnaire to 207 respondents in Indonesia from August 2022 to November 2022. The study period choice is justified by recognizing the impact of the COVID-19 outbreak on how individuals perceive aspects like digital technology adoption, leadership, and agility. Indonesia’s dynamic economy and diverse industries with unique socio-cultural characteristics make it an ideal setting to explore how digital technology, transformational leadership, and agility impact organizational performance. This study demonstrated that digital technology positively influenced the agility and performance of an organization, respectively. Subsequently, the authors found that transformational leadership positively influenced digital technology, agility, and organizational performance. In addition, this study disclosed that agility positively influenced organizational performance. Further, our investigation discovered the mediating role of agility in the correlation between digital technology and organizational performance and between transformational leadership and organizational performance. Finally, digital technology was able to act as the mediator in the correlation between transformational leadership and agility, as well as between transformational leadership and organizational performance. This study brings practical implications for leaders by investing in digital technology and fostering transformational leadership, which could make an organization more agile, innovative, competitive, and better equipped to navigate volatility in the business environment. This study also emphasizes the need to increase the number of subjects related to technology in academics to ensure a better understanding of the role of digitalization because today’s life heavily depends on technology. The study develops a novel perspective for subsequent studies on the interplay of digital technology and transformational leadership on agility and organizational performance.

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Section: Exploring the Interplay Between Digital Technology Transform...mentioning

confidence: 99%

Exploring the Interplay Between Digital Technology, Transformational Leadership and Agility for Enhancing Organisational Performance

Yamin,

Murwaningsari

2023

BEL

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“…The accounting information system is essential for all enterprises, whether profit oriented or not, but requires maintaining AIS. Digital orientation is the systematic approach of ensuring that the readiness required to constantly adapt advantages of the AIS could be assessed via influences on upgrading the decision-making practices, quality of internal controls, and financial performance evaluations and enabling firm transactions with persistent digital transformation [14]. Digital orientation is vital in technological transformation strategies as its practical determination governs development, implementation, and advancement in technology [15].…”

Section: Introductionmentioning

confidence: 99%

Digital Revolution and Digitization Process to Promote AIS as a Vector of Financial Performance

Binsaeed

Yousaf²,

Grigorescu

et al. 2023

Systems

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Nowadays, many businesses recognize the importance of digitization as a strategic advantage to maintain competitiveness. As a result, current research aims to investigate three significant factors that influence digital transformation: digital innovation (DI), digital orientation (DO), and the accounting information system (AIS). These factors are supposed to impact the financial success and performance of firms. The objective of this study is to examine the positive association between digital orientation and financial performance (FP) and to explore how the AIS mediates this relationship. Additionally, this paper investigates the moderating role of digital innovation in the relationship between digital orientation and financial performance. To collect data, a quantitative method was employed using a random sampling technique. Data were collected via a questionnaire survey from small and medium-sized enterprises (SMEs) in China, with a sample size of 550. Structural equation modeling (SEM) and a bootstrapping technique with 5000 iterations were used to test the study hypotheses. The findings of this study indicate a positive link between digital orientation and the financial performance of organizations. Furthermore, the results confirm that the AIS acts as a mediator between digital orientation and financial performance. The outcomes also demonstrate that digital innovation plays a moderating role in the relationship between DO and financial performance. This paper contributes to the existing literature on digital transformation by providing a deeper understanding of the aforementioned antecedents of the digital revolution (DO, AIS, and financial performance) and how they should be integrated within digitalization settings to achieve financial performance.

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“…Additionally, we also explore how the impact of digital technology could be different through contingency factors affecting digital innovation. Firms' information processing abilities should conform with AIS requirements and be directed toward high strategic performance [2,14]. This study recommends that digital technology adoption and AISs be influenced through digital innovation.…”

Section: Introductionmentioning

confidence: 99%

Accounting Information Systems as Mediator for Digital Technology and Strategic Performance Interplay

Nassani

Yousaf²,

Grigorescu

et al. 2023

Electronics

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Digital technology (DT) has been broadly studied in industry and in scholarly research. This study aimed to examine the use of digital technology in the attainment of strategic performance and considered the mediating role of the accounting information systems (AISs) between them. Furthermore, this study explored the moderation of digital innovation in the linkage between DT and strategic performance. For data collection, 326 questionnaires were collected, and quantitative methods and random sampling techniques were used. The results showed that digital technology is directly associated with strategic performance. The findings also confirm that AISs play a mediating role, and digital innovation plays a moderating role in the association between digital technology and strategic performance. The results of this research encourage businesses to utilize opportunities for growing advanced technologies and developments in the industry to take up novel digital technologies, to advance their digital abilities to grow to be innovation leaders, and to boost the strategic performance of their firms. This study is one of the first pieces of research to provide information on how the latest technologies could have an influence in making innovative products/services and, afterward, boost firms’ strategic performance. This study also fills a gap in the literature regarding the driving factors of strategic performance by defining the mediating role of AISs and the moderating role of digital innovation in the association between dynamic factors and performance. The outcomes of this research demonstrate that AISs are extremely helpful and have an influence on the strategic performance of electronics firms.

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The Effect of Digital Technology and Agility On Company Performance with Management Accounting System as Mediation

Cited by 3 publications

References 36 publications

Exploring the Interplay Between Digital Technology, Transformational Leadership and Agility for Enhancing Organisational Performance

Exploring the Interplay Between Digital Technology, Transformational Leadership and Agility for Enhancing Organisational Performance

Digital Revolution and Digitization Process to Promote AIS as a Vector of Financial Performance

Accounting Information Systems as Mediator for Digital Technology and Strategic Performance Interplay

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