Management Accounting Information Quality and Firm Performance – the Enabling Role of Business Intelligence and Analytics Systems

Publication Type:
Conference Proceeding
Citation:
2019
Issue Date:
2019-12-31
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Our research investigates the impact of management accounting (MA) information quality on organisational performance by considering the role of business intelligence and analytics (BI/A) systems and environmental uncertainty. By drawing on the resource-based view, dynamic capabilities theory and information and systems quality frameworks, we develop a model which establishes the scope and frequency of MA decision support methods used in an organisation and MA information service levels as performance enhancing aspects of MA information quality. Using survey data collected from accounting and finance executives, the results of our PLS-SEM path model confirm that both of these aspects of MA information quality are positively associated with organisational performance and that such effects are – at least partly – moderated by environmental uncertainty. We also find strong support for the predicted impact of BI/A systems quality on both MA information quality constructs. Finally, the results for our path model analysis also reveal that the effects between BI/A systems quality and MA information quality characteristics also ‘translate’ into a significant indirect effect of BI/A systems quality on performance.
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