The Impact of Dynamic Accounting Information System on Organizational Resilience: The Mediating Role of Business Processes Capabilities

Al-Matari, Ahmed Saleh; Amiruddin, Rozita; Aziz, Khairul Azman; Al-Sharafi, Mohammed A.

doi:10.3390/su14094967

Cited by 27 publications

(18 citation statements)

References 130 publications

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“…We view resilience as a dynamic capability, something that is “done,” and an ability rather than property or resource that is possessed (Helfat and Peteraf, 2003). This view is also in line with supply chain resilience as a dynamic capability (Brusset and Teller, 2017; Tukamuhabwa et al ., 2015), as well as the more macro view of environmental dynamism in industry 4.0 (Kumar and Bhatia, 2021) and the importance of capabilities such as organizational learning (Bhatia and Jakhar, 2021) and dynamism (Al-Matari et al ., 2022). Such “capabilities do not represent a single resource in the concert of other resources such as financial assets, technology, or manpower, but rather a distinctive and superior way of allocating resources” (Schreyögg and Kliesch, 2007, p. 914), which is a relevant underpinning for our view on ISSR.…”

Section: Literature Reviewmentioning

confidence: 99%

Information systems security resilience as a dynamic capability

Goel

Russell

Williamson

et al. 2023

JEIM

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PurposeWhile the idea of the resilience of information systems security exists, there is a lack of research that conceptualizes, defines and specifies a way to measure it as a dynamic capability. Drawing on relevant cybersecurity and dynamic capabilities literature, this study aims to define Information Systems Security Resilience (ISSR) as a “dynamic capability of a firm to respond to, and recover from, a security attack” and test it as a new construct.Design/methodology/approachThe authors employ a methodology including multiple phases to develop and test this construct of ISSR. The authors first interview senior managers from various organizations to establish the face validity of the construct; then develop and analyze a pilot survey for internal validity and reliability; and finally, design and deploy a field survey to test and externally validate the construct.FindingsThe authors conceptualize and define the construct of ISSR as a dynamic capability, develop a scale for its measurement and test it in a pilot and field survey. The construct is valid, and the measurement tool works. It demonstrates that resilience is something that is done, rather than had. As a capability, organizations need to track and measure ISSR, which is what this tool provides the ability to do.Originality/valueThis research contributes to the information systems and cybersecurity literature and offers valuable insights for organizations to manage their security effectively.

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Section: Literature Reviewmentioning

confidence: 99%

Information systems security resilience as a dynamic capability

Goel

Russell

Williamson

et al. 2023

JEIM

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“…Using AIS can deliver a fast, integrated, secure and effective solution in a set of functions, such as planning and decision-making (Al-Matari et al , 2022; Thuan et al , 2022; Alathamneh, 2020). Technology-based AIS could help enterprises become more resilient (Al-Matari et al , 2022). Yet, compared to developed nations, the use of AIS among SMEs in LDNs is reported as relatively low (Al-Hattami et al , 2021b).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Accounting information system (AIS) is an IS form concerned with the financial and economic activity of the company. It is an instrument that all firms can use to succeed and survive in turbulent environments (Al-Matari et al , 2022; Mohammad, 2018). Similar to other IS, AIS plays a crucial role in firms’ day-to-day operations and management.…”

Section: Introductionmentioning

confidence: 99%

“…Accounting information considers the primary source that aids management in planning effectively (Alathamneh, 2020; Al-Fasfus and Shaqqour, 2018). Managers necessitate AIS’s financial and accounting information to assess the company’s past performance and draw up future plans (Thuan et al , 2022; Al-Matari et al , 2022). Management defines the company’s short- and long-term goals and develops the future vision of the procedures to be implemented.…”

Section: Introductionmentioning

confidence: 99%

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Effect of AIS on planning process effectiveness: a case of SMEs in a less developed nation

Al-Hattami

Abdullah

Kabra³

et al. 2022

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Purpose This paper aims to examine the influence of accounting information system (AIS) success on planning process effectiveness (PPE) in small- and medium-sized enterprises (SMEs) of Yemen, a less developed nation (LDN). Design/methodology/approach This study developed a theoretical model based on IS success model (DMISS2003). The model’s components were tested using structural equation modeling via SmartPLS on a sample of 325 SMEs. Findings The empirical results imply that AIS success positively affects PPE if SMEs focus on AIS information quality, system quality, user satisfaction and usage. Research limitations/implications This study focused on SMEs in Yemen. Thus, it can be expanded to include different other countries. Practical implications The results of this study could be considered by owners and managers of SMEs, policymakers and AIS designers/vendors. This study could provide them insight into the role of AIS success in promoting PPE in SMEs. This study could assist policymakers in analyzing the work of SMEs and assessing their success, referring to AIS. Moreover, knowing the most critical determinants of AIS success could direct designers’/vendors’ efforts toward upgrading and improving the present AIS. Social implications Government policymakers in LDNs considering how to motivate SME development in their nation should be aware of the significance of AIS success and implementation among SMEs and its role in the nation’s economic development. Originality/value This research is one of the first that investigates the impact of AIS success on PPE in SMEs. Current literature largely lacks the investigation of such an impact, especially among SMEs in LDNs such as Yemen. Most AIS’s prior research focused on SMEs in developed nations, which may not fully apply to LDNs such as Yemen. Indeed, no existing literature is available where AIS success impacts PPE in SMEs of LDNs. In this respect, this study claims its uniqueness.

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“…Organizational resilience is the ability of teams to function effectively in the face of entrepreneurial adversity, stress, and uncertainty ( Ewertowski and Butlewski, 2022 ). It is the ability and process of effectively coping with and actively adjusting to changes, adversities, and disturbances caused by entrepreneurship ( Al-Matari et al, 2022 ). It is the key element of entrepreneurial success and has great significance and value for entrepreneurial theory research and mass entrepreneurship practice ( Deason et al, 2022 ).…”

Section: Introductionmentioning

confidence: 99%

Gentlemen seek harmony but not uniformity: The heterogeneity of entrepreneurial team and organizational resilience

Shan

Xiao-ya

2022

Front. Psychol.

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The purpose of this research is to investigate the association of the heterogeneity of entrepreneurial team with organizational Resilience. In an uncertain environment, whether new ventures can form entrepreneurial resilience at the organizational level in adverse events becomes the key to sustainable development. Based on the theory of heterogeneous advantage and identity characteristics, this manuscript constructed a research framework of “Structure-Behavior-Result” and described the mechanism and boundary conditions of the heterogeneity of entrepreneurial team affecting organizational resilience in detail. The role of Confucian traditional culture as a moderator has also been analyzed. Data has been obtained from 390 entrepreneurs in China. All hypotheses were tested using moderated mediation model. It has been found that the heterogeneity of entrepreneurial team has positive effect on organizational resilience. It has also been discovered that cross-boundary search behavior acted as a partial mediator between the heterogeneity of entrepreneurial team and organizational resilience. The Confucian traditional culture strengthens the relationship between them. The results are helpful in understanding the internal mechanism of the heterogeneity of entrepreneurial team affecting organizational resilience. Theoretical and practical implications have been highlighted and future research suggestions have been provided.

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The Impact of Dynamic Accounting Information System on Organizational Resilience: The Mediating Role of Business Processes Capabilities

Cited by 27 publications

References 130 publications

Information systems security resilience as a dynamic capability

Information systems security resilience as a dynamic capability

Effect of AIS on planning process effectiveness: a case of SMEs in a less developed nation

Gentlemen seek harmony but not uniformity: The heterogeneity of entrepreneurial team and organizational resilience

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