期刊名称：International Journal of Digital Accounting Research
印刷版ISSN：1577-8517
出版年度：2013
卷号：13
出版社：University of Huelva, Rutgers University
摘要：ERP system adoption has largely marked the evolution of accounting information systems (AISs). Modern AISs have great potential to influence business performance. The purpose of this study is to examine the influence of the accounting information system in an ERP environment on firm performance. We investigate the direct effects of top management involvement and external expertise on the AIS. We also examine the interaction effect of accounting staff competency with the AIS and test its impact on firm performance improvement. We conduct an empirical study of 102 Tunisian firms adopting ERP systems. We use the partial least square (PLS) approach for hypothesis testing. The results indicate that top management involvement and external expertise have an impact on the AIS. Furthermore, they show that the accounting techniques used after ERP system adoption influence firm performance. The interaction effect of accounting staff competency with the AIS has a positive impact on firm performance improvement.
