The influence of firm specific context on realizing information technology business value in manufacturing industry

Yao, Lee J.; Liu, Chunhui; Chan, Siew H.

doi:10.1016/j.accinf.2010.09.007

Cited by 43 publications

(19 citation statements)

References 44 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…First, this study was limited to manufacturing firms, although it has been conjectured that the specific contexts of each firm may influence business processes that impact the relationships of the variables included in this study (Yao et al, 2010). Future studies conducted in other than manufacturing settings may also shed light on the generalizability of the theoretical positions developed here.…”

Section: Discussionmentioning

confidence: 99%

Extent of managerial IT use, learning routines, and firm performance: A structural equation modeling of their relationship

Maiga

Nilsson

Jacobs

2013

International Journal of Accounting Information Systems

View full text Add to dashboard Cite

Organizations increasingly rely on information technology (IT) to improve performance. Yet, there is debate about the pay-off of the IT revolution, and empirical evidence suggests that investments in IT do not guarantee enhanced performance. Drawing from accounting, marketing, management and information technology literature, this study uses structural equation modeling to assess the extent to which managerial use of IT is intertwined with control issues including learning routines (internal and external), product quality, cost improvement, customer satisfaction and firm profitability. The conceptual framework builds on knowledge-and resource-based views and return on quality perspectives. The results indicate support for the theoretical framework. Extent of managerial IT use influences internal and external learning routines that influence quality and cost improvement. Quality improvement significantly impacts customer satisfaction and cost improvement that significantly impact firm profitability. The non-hypothesized paths are not significant, indicating that learning routines, quality improvement, cost improvement and customer satisfaction are intervening variables between extent of managerial IT use and firm profitability. Further, the sample is split into two industry subgroups, durable and nondurable goods subgroups, and the two-group analysis reveals that industry moderates the relationship among the variables under study. The effects are in general more pronounced for durable goods firms.

show abstract

Section: Discussionmentioning

confidence: 99%

Extent of managerial IT use, learning routines, and firm performance: A structural equation modeling of their relationship

Maiga

Nilsson

Jacobs

2013

International Journal of Accounting Information Systems

View full text Add to dashboard Cite

show abstract

“…Studies has shown a weak link between information technology and value, which also known as IT paradox (Hitt and Brynjolfsson, 1996;Sircar, Turnbow, and Bordoloi, 2000). It is also claimed that it may take some time for the IT investment to fully reflect its value created (Yao, Liu, and Chan, 2010). On the other hand, researchers continue to evaluate the effect of XBRL towards information quality (Jiu-jin, Fu-sheng, and Yan-feng, 2013b;Perdana, 2013;Yuan, 2009), the usage of information in forecast accuracy (Boritz, Efendi, and Lim, 2013;Chunhui Liu, Yao, Sia, and Wei, 2013;Yoon et al, 2011), the issue of data accuracy (Farewell and Debreceny, 2010;Huang, Wang, and Wang, 2011;Q.…”

Section: Prior Literature On Extensible Business Reporting Language (mentioning

confidence: 97%

An International Comparison of the Determinants and Financial Information Quality in XBRL Reporting Environment

Tarmidi

Roni

2014

Procedia - Social and Behavioral Sciences

View full text Add to dashboard Cite

The rapid development of technology had impacted the way businesses communicate information to the stakeholders. eXtensible Business Reporting Language (XBRL) offers the ability to exchange financial information globally through a digitalized global standard language. To reduce information asymmetry, most studies on XBRL were carried out emphasizing on the reasons for the new technology adoption and intention for implementation, but studies on XBRL implications or effectiveness are still scarce. Expected to improve firm information dissemination, the post-implementation studies give more focus on the data quality and usage, but still no attempt to examine the effect of XBRL adoption on the quality of another means for information sharing, the internet financial reporting. Hence, this study aims to evaluate the differences (if any) in the quality of internet financial reporting of companies operating in the XBRL-mandated countries and companies operating in non-XBRL mandated countries.

show abstract

“…We also include R&D spending as a control variable as it has been shown to be an important variable in value-relevance studies (Lev and Sougiannis, 1996). Following Krishnan and Sriram (2000) and Yao et al (2010), Eq. (2) includes several additional control variables, such as Growth and Beta.…”

Section: Empirical Modelmentioning

confidence: 99%

Value relevance of blog visibility

Liu

Tripathy

et al. 2011

Journal of Business Research

Self Cite

View full text Add to dashboard Cite

The influence of firm specific context on realizing information technology business value in manufacturing industry

Cited by 43 publications

References 44 publications

Extent of managerial IT use, learning routines, and firm performance: A structural equation modeling of their relationship

Extent of managerial IT use, learning routines, and firm performance: A structural equation modeling of their relationship

An International Comparison of the Determinants and Financial Information Quality in XBRL Reporting Environment

Value relevance of blog visibility

Contact Info

Product

Resources

About