期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：3
页码：223-235
DOI：10.6007/IJARBSS/v8-i3/3917
语种：English
出版社：Human Resource Management Academic Research Society
摘要：Studies examining the link between information systems (IS) resources and organisation capabilities are extensive. However, limited studies were conducted to examined the influence of IS resources on AIS capabilities particularly in co-operatives. Based on a comprehensive review of accounting and IS literature, this paper propose a model to assessing the link between IS resources and accounting information systems (AIS) capabilities, and its potential impact on co-operatives performance. The model is based on the resource-based view (RBV) that is used to define various dimensions of IS resources. This paper proposes seven IS resources that include external relationships; IS infrastructure; IS technical skills; business knowledge; internal relationships; IS planning and change management; and last but not least IS development. Apart from establishing a model for AIS capabilities building, this paper contributes to the literature by providing a better understanding on the roles of IS resources in AIS capability-building. This paper further contributes in extending IS research by exploring the AIS implementation within co-operatives environment.
