Faculty of Public Administration

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Browsing Faculty of Public Administration by Subject "Accounting Information Systems (AIS)"

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    Accounting Information Systems as Mediator for Digital Technology and Strategic Performance Interplay
    (MDPI, 2023-04) Nassani, Abdelmohsen A.; Yousaf, Zahid; Grigorescu, Adriana; Oprișan, Oana; Haffar, Mohamed
    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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    Digital Revolution and Digitization Process to Promote AIS as a Vector of Financial Performance
    (MDPI, 2023-07) Binsaeed, Rima H.; Yousaf, Zahid; Grigorescu, Adriana; Radu, Valentin; Nassani, Abdelmohsen A.
    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.