Year: 2004
Type: article
Abstract: Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance.This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities.The alignment between sophisticated accounting information systems and organizational strategy is analyzed.The enabling effect of the accounting information system on performance is also examined.Relationships are explored using data collected from 112 CEOs in 218 hospitals in Spain.The findings provide support of an indirect effect of sophisticated accounting information system on performance, acting through a prospector strategy.
Author: Naranjo
Institution: Universidad Pablo de Olavide
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W2732640295