Analyzing the Impact of Computerized Accounting Information System on Iraqi Construction Companies’ Performance
Abstract
The construction industry is presently confronted with a myriad of issues which has necessitated the adoption of new technologies like the computerised accounting information system (CAIS) to keep up with the ever-changing construction environment. This research is aimed at empirically investigating the effect of CAIS contexts on construction companies’ performance (CCP), and the mediating effect of innovation on the relationship between CAIS and CCP. The data for this study were collected via a survey carried out using structured questionnaires. The questionnaires were self-administered. Non-probability sampling technique was used in this study for a population of 208 projects, and 152 usable responses were collected accounting for a 73% response rate. The collected data were analysed using descriptive statistics (mean score) and the partial least squares-structural equation modelling (PLS-SEM) method. The result of the study indicates that all the three CAIS contexts had insignificant effect on CCP, while the relationship between CAIS contexts and CCP is fully mediated by innovation. The findings of this study support the deduction that investing in CAIS processes while giving due attention to innovation within the organization improves construction companies’ performance. This study also, makes important recommendations for future research, alongside some practical and theoretical contributions.
Full Text:
PDFReferences
Al-Bataineh, A and K Gallagher (2021) Attitudes towards translanguaging: How future teachers perceive the meshing of Arabic and English in children’s storybooks. International Journal of Bilingual Education and Bilingualism, 2021. 24(3): p. 386-400.
Son, H, H Choi, H Seong, and C Kim (2019) Detection of construction workers under varying poses and changing background in image sequences via very deep residual networks. Automation in Construction, 2019. 99: p. 27-38.
Röck, M, MRM Saade, M Balouktsi, FN Rasmussen, H Birgisdottir, R Frischknecht, G Habert, T Lützkendorf, and A Passer (2020) Embodied GHG emissions of buildings–The hidden challenge for effective climate change mitigation. Applied Energy, 2020. 258: p. 114107.
Hauptman Komotar, M (2019) Global university rankings and their impact on the internationalisation of higher education. European Journal of Education, 2019. 54(2): p. 299-310.
Butollo, F (2021) Digitalization and the geographies of production: Towards reshoring or global fragmentation? Competition & Change, 2021. 25(2): p. 259-278.
Harris, F, R McCaffer, A Baldwin, and F Edum-Fotwe (2021) Modern construction management. 2021: John Wiley & Sons.
Lallo, NY and MH Selamat (2013) Developing standardised accounting information system (AIS) course for Iraqi higher education: A conceptual framework. Asian Journal of Business and Accounting, 2013. 6(1).
Kareem, HM, KA Aziz, R Maelah, YM Yunus, A Alsheikh, and W Alsheikh (2021) The influence of accounting information systems, knowledge management capabilities, and innovation on organizational performance in Iraqi SMEs. International Journal of Knowledge Management (IJKM), 2021. 17(2): p. 72-103.
Kadhim, HO and AZ Latif (2019) The impact of supply chain accounting information systems harmonization on creating a competitive advantage for the Iraqi general commission taxation [J]. Journal of Supply Chain Management, 2019. 8(2050-7399): p. 448-452.
Rist, C (2022) Wealth and health: exploring asset poverty as a key measure of financial security. North Carolina medical journal, 2022. 83(1): p. 11-16.
Miller, BC, JM Bowers, JB Payne, and A Moyer (2019) Barriers to mammography screening among racial and ethnic minority women. Social Science & Medicine, 2019. 239: p. 112494.
Hazarika, N and X Zhang (2019) Factors that drive and sustain eco-innovation in the construction industry: The case of Hong Kong. Journal of cleaner Production, 2019. 238: p. 117816.
Othman, B, JJ Khatab, ES Esmaeel, HA Mustafa, and ZM Sadq (2020) The Influence of Total Quality Management on Competitive Advantage towards Bank Organizations: Evidence from Erbil/Iraq. International Journal of Psychosocial Rehabilitation, 2020. 24(5): p. 3427-3439.
Olanrewaju, OI, N Chileshe, SA Babarinde, and M Sandanayake (2020) Investigating the barriers to building information modeling (BIM) implementation within the Nigerian construction industry. Engineering, Construction and Architectural Management, 2020.
Minaee, M, S Elahi, M Majidpour, and M Manteghi (2021) Lessons learned from an unsuccessful “catching-up” in the automobile industry of Iran. Technology in Society, 2021. 66: p. 101595.
Wong, FM (2020) Factors associated with knowledge, attitudes, and practices related to oral care among the elderly in Hong Kong community. International journal of environmental research and public health, 2020. 17(21): p. 8088.
Muayad, A and M Abumandil (2021) The Impact of Agile Risk Management Utilization in Small and Medium (Smes) Enterprises. International Journal of Scientific Research and Engineering Development, 2021. 4(3).
Al-Abrrow, H, AS Fayez, H Abdullah, KW Khaw, A Alnoor, and G Rexhepi (2021) Effect of open-mindedness and humble behavior on innovation: mediator role of learning. International Journal of Emerging Markets, 2021.
Sahibzada, UF, J Cai, KF Latif, and HF Sahibzada (2019) Knowledge management processes, knowledge worker satisfaction, and organizational performance: Symmetric and asymmetrical analysis. Aslib Journal of Information Management, 2019.
Lee, HJ, HG Oh, and SM Park (2020) Do trust and culture matter for public service motivation development? Evidence from public sector employees in Korea. Public Personnel Management, 2020. 49(2): p. 290-323.
Jumady, E and L Lilla (2021) Antecedent and Consequence the Human Resources Management Factors on Civil Servant Performance. Golden Ratio of Human Resource Management, 2021. 1(2): p. 104-116.
Ali, BJ and G Anwar (2021) A study of knowledge management alignment with production management: A study of carpet manufacture in Kurdistan region of Iraq. Ali, BJ, & Anwar, G.(2021). A Study of Knowledge Management Alignment with Production Management: a Study of Carpet Manufacture in Kurdistan Region of Iraq. International Journal of English Literature and Social Sciences, 2021. 6(2): p. 346-360.
Tarighi, S and S Shavvalpour (2021) Technological development of E&P companies in developing countries: An integrative approach to define and prioritize customized elements of technological capability in EOR. Resources Policy, 2021. 72: p. 102051.
Lanlan, Z, A Ahmi, and OMJ Popoola (2019) Perceived ease of use, perceived usefulness and the usage of computerized accounting systems: A performance of micro and small enterprises (mses) in china. International Journal of Recent Technology and Engineering, 2019. 8(2): p. 324-331.
Abdulle, A, Z Zainol, and HA Mutalib (2019) Impact of computerised accounting information system on small and medium enterprises in Mogadishu, Somalia: the balance scorecard perspectives. Int. J. Eng. Adv. Technol, 2019. 8(5): p. 159-165.
Advani, A, E Ash, D Cai, and I Rasul (2021) Race-related research in economics and other social sciences. 2021.
Tai, K-T, G Porumbescu, and J Shon (2020) Can e-participation stimulate offline citizen participation: an empirical test with practical implications. Public Management Review, 2020. 22(2): p. 278-296.
Zhao, H, G O'Connor, J Wu, and G Lumpkin (2021) Age and entrepreneurial career success: A review and a meta-analysis. Journal of Business Venturing, 2021. 36(1): p. 106007.
Aljuboori, ZM, H Singh, H Haddad, NM Al-Ramahi, and MA Ali (2021) Intellectual capital and firm performance correlation: the mediation role of innovation capability in Malaysian manufacturing SMEs perspective. Sustainability, 2021. 14(1): p. 154.
Foy, T, RJ Dwyer, R Nafarrete, MSS Hammoud, and P Rockett (2019) Managing job performance, social support and work-life conflict to reduce workplace stress. International Journal of Productivity and Performance Management, 2019.
Lu, P, X Cai, Z Wei, Y Song, and J Wu (2019) Quality management practices and inter-organizational project performance: Moderating effect of governance mechanisms. International Journal of Project Management, 2019. 37(6): p. 855-869.
Asian, S, JK Pool, A Nazarpour, and RA Tabaeeian (2019) On the importance of service performance and customer satisfaction in third-party logistics selection: An application of Kano model. Benchmarking: An International Journal, 2019.
Majid, A, M Yasir, M Yasir, and A Javed (2020) Nexus of institutional pressures, environmentally friendly business strategies, and environmental performance. Corporate Social Responsibility and Environmental Management, 2020. 27(2): p. 706-716.
Vanclay, F and P Hanna (2019) Conceptualizing company response to community protest: principles to achieve a social license to operate. Land, 2019. 8(6): p. 101.
Shrivastava, P, MS Smith, K O’Brien, and L Zsolnai (2020) Transforming sustainability science to generate positive social and environmental change globally. One Earth, 2020. 2(4): p. 329-340.
Sajjad, A, G Eweje, and D Tappin (2020) Managerial perspectives on drivers for and barriers to sustainable supply chain management implementation: Evidence from New Zealand. Business Strategy and the Environment, 2020. 29(2): p. 592-604.
Hermelingmeier, V and T von Wirth (2021) The nexus of business sustainability and organizational learning: A systematic literature review to identify key learning principles for business transformation. Business Strategy and the Environment, 2021. 30(4): p. 1839-1851.
Agyabeng-Mensah, Y, E Afum, C Agnikpe, J Cai, E Ahenkorah, and E Dacosta (2020) Exploring the mediating influences of total quality management and just in time between green supply chain practices and performance. Journal of Manufacturing Technology Management, 2020.
Bhatia, MS and KK Gangwani (2021) Green supply chain management: Scientometric review and analysis of empirical research. Journal of cleaner production, 2021. 284: p. 124722.
Vidili, I (2021) Customer Experience: The New Competitive Advantage for Companies That Want Their Customer at the Center of Their Business, in Handbook of Research on User Experience in Web 2.0 Technologies and Its Impact on Universities and Businesses. 2021, IGI Global. p. 183-209.
Feng, B, K Sun, M Chen, and T Gao (2020) The impact of core technological capabilities of high-tech industry on sustainable competitive advantage. Sustainability, 2020. 12(7): p. 2980.
Gilchrist, D, J Yu, and R Zhong (2021) The limits of green finance: a survey of literature in the context of green bonds and green loans. Sustainability, 2021. 13(2): p. 478.
Cunningham, JA, M Menter, and K Wirsching (2019) Entrepreneurial ecosystem governance: A principal investigator-centered governance framework. Small Business Economics, 2019. 52(2): p. 545-562.
Vitolla, F, N Raimo, and M Rubino (2019) Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review. Corporate Social Responsibility and Environmental Management, 2019. 26(2): p. 518-528.
Cai, W and Z Wei (2020) PiiGAN: generative adversarial networks for pluralistic image inpainting. IEEE Access, 2020. 8: p. 48451-48463.
Fry, CV, X Cai, Y Zhang, and CS Wagner (2020) Consolidation in a crisis: Patterns of international collaboration in early COVID-19 research. PloS one, 2020. 15(7): p. e0236307.
Kang, L, S Ma, M Chen, J Yang, Y Wang, R Li, L Yao, H Bai, Z Cai, and BX Yang (2020) Impact on mental health and perceptions of psychological care among medical and nursing staff in Wuhan during the 2019 novel coronavirus disease outbreak: A cross-sectional study. Brain, behavior, and immunity, 2020. 87: p. 11-17.
Lewin, HA, S Richards, EL Aiden, ML Allende, JM Archibald, M Bálint, KB Barker, B Baumgartner, K Belov, and G Bertorelle, The earth BioGenome project 2020: Starting the clock. 2022, National Acad Sciences.
Han, S, J Cai, J Yang, J Zhang, Q Wu, W Zheng, H Shi, M Ajelli, X-H Zhou, and H Yu (2021) Time-varying optimization of COVID-19 vaccine prioritization in the context of limited vaccination capacity. Nature communications, 2021. 12(1): p. 1-10.
Waizenegger, L, B McKenna, W Cai, and T Bendz (2020) An affordance perspective of team collaboration and enforced working from home during COVID-19. European Journal of Information Systems, 2020. 29(4): p. 429-442.
Kang, Y, Z Cai, C-W Tan, Q Huang, and H Liu (2020) Natural language processing (NLP) in management research: A literature review. Journal of Management Analytics, 2020. 7(2): p. 139-172.
Gangi, F, LM Daniele, and N Varrone (2020) How do corporate environmental policy and corporate reputation affect risk‐adjusted financial performance? Business Strategy and the Environment, 2020. 29(5): p. 1975-1991.
Pedras, L, T Taylor, and S Frawley (2020) Responses to multi-level institutional complexity in a national sport federation. Sport Management Review, 2020. 23(3): p. 482-497.
Suarez, FF and JS Montes (2019) An integrative perspective of organizational responses: routines, heuristics, and improvisations in a mount everest expedition. Organization Science, 2019. 30(3): p. 573-599.
Al Mhdawi, MK. Proposed risk management decision support methodology for oil and gas construction projects. in The 10th International Conference on Engineering, Project, and Production Management. 2020. Springer.
Kock, N and P Hadaya (2018) Minimum sample size estimation in PLS‐SEM: The inverse square root and gamma‐exponential methods. Information systems journal, 2018. 28(1): p. 227-261.
Nguyen, H and A Nguyen (2020) Determinants of accounting information systems quality: Empirical evidence from Vietnam. Accounting, 2020. 6(2): p. 185-198.
Ullah, H, Z Wang, M Mohsin, W Jiang, and H Abbas (2022) Multidimensional perspective of green financial innovation between green intellectual capital on sustainable business: the case of Pakistan. Environmental Science and Pollution Research, 2022. 29(4): p. 5552-5568.
Willaby, HW, DS Costa, BD Burns, C MacCann, and RD Roberts (2015) Testing complex models with small sample sizes: A historical overview and empirical demonstration of what partial least squares (PLS) can offer differential psychology. Personality and Individual Differences, 2015. 84: p. 73-78.
Hair, JF, JJ Risher, M Sarstedt, and CM Ringle (2019) When to use and how to report the results of PLS-SEM. European Business Review, 2019.
Kock, N (2017) WarpPLS user manual: Version 6.0. ScriptWarp Systems: Laredo, TX, USA, 2017.
Kock, N (2011) Using WarpPLS in e-collaboration studies: Descriptive statistics, settings, and key analysis results. International Journal of e-Collaboration (IJeC), 2011. 7(2): p. 1-18.
Kock, N (2015) One-tailed or two-tailed P values in PLS-SEM? International Journal of e-Collaboration (IJeC), 2015. 11(2): p. 1-7.
Rungtusanatham, M, J Miller, and K Boyer (2014) Theorizing, testing, and concluding for mediation in SCM research: tutorial and procedural recommendations. Journal of Operations Management, 2014. 32(3): p. 99-113.
Hayes, AF and NJ Rockwood (2017) Regression-based statistical mediation and moderation analysis in clinical research: Observations, recommendations, and implementation. Behaviour research and therapy, 2017. 98: p. 39-57.
Preacher, KJ and AF Hayes (2008) Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models. Behavior research methods, 2008. 40(3): p. 879-891.
Hair, JF, GTM Hult, CM Ringle, and M Sarstedt (2017) A primer on partial least squares structural equation modeling (PLS-SEM). 2017: Sage publications.
Ramayah, T, J Cheah, F Chuah, H Ting, and MA Memon, Partial least squares structural equation modeling (PLS-SEM) using smartPLS 3.0. 2018, Kuala Lumpur: Pearson.
Fornell, C and DF Larcker (1981) Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 1981. 18(1): p. 39-50.
James, TL, L Wallace, and JK Deane (2019) Using organismic integration theory to explore the associations between users' exercise motivations and fitness technology feature set use. MIS Quarterly, 2019. 43(1): p. 287-312.
Ramayah, T, J Cheah, F Chuah, H Ting, and MA Memon (2018) Partial Least Squares Structural Equation Modelling (PLS-SEM) using SmartPLS 3.0: An Updated and Practical Guide to Statistical Analysis. 2nd Edition ed. 2018: Pearson Malaysia Sdn Bhd.
Kock, N and G Lynn (2012) Lateral collinearity and misleading results in variance-based SEM: An illustration and recommendations. Journal of the Association for Information Systems, 2012. 13(7).
Diamantopoulos, A and JA Siguaw (2006) Formative versus reflective indicators in organizational measure development: A comparison and empirical illustration. British Journal of Management, 2006. 17(4): p. 263-282.
Chin, WW (1998) The partial least squares approach to structural equation modeling. Modern methods for business research, 1998. 295(2): p. 295-336.
Cohen, J (1988) Statistical power analysis for the behavioral sciences 2nd ed Hillsdale NJ Erlbaum. 1988.
Hair , JF, GTM Hult, C Ringle, and M Sarstedt (2017) A primer on partial least squares structural equation modeling (PLS-SEM). 2017: Sage Publications.
Adamyk, O, B Adamyk, and N Khorunzhak (2018) Auditing of the software of computer accounting system. 2018.
Chan, DW, TO Olawumi, and AM Ho (2019) Perceived benefits of and barriers to Building Information Modelling (BIM) implementation in construction: The case of Hong Kong. Journal of Building Engineering, 2019. 25: p. 100764.
Mærøe, AR, A Norta, V Tsap, and I Pappel (2021) Increasing citizen participation in e-participatory budgeting processes. Journal of Information Technology & Politics, 2021. 18(2): p. 125-147.
Habiba, Y, M Azhar, B Annuar, and Y Mastora (2019) Computerized accounting information system adoption among small and medium enterprises in Addis Ababa, Ethiopia. International Journal of Accounting, Finance and Business (IJAFB), 2019. 4(19): p. 44-60.
Raguseo, E (2018) Big data technologies: An empirical investigation on their adoption, benefits and risks for companies. International Journal of Information Management, 2018. 38(1): p. 187-195.
Sun, S, CG Cegielski, L Jia, and DJ Hall (2018) Understanding the factors affecting the organizational adoption of big data. Journal of Computer Information Systems, 2018. 58(3): p. 193-203.
Tu, M (2018) An exploratory study of Internet of Things (IoT) adoption intention in logistics and supply chain management: A mixed research approach. The International Journal of Logistics Management, 2018.
Molino, M, CG Cortese, and C Ghislieri (2020) The promotion of technology acceptance and work engagement in industry 4.0: From personal resources to information and training. International journal of environmental research and public health, 2020. 17(7): p. 2438.
Aljanabi, ARA (2018) The mediating role of absorptive capacity on the relationship between entrepreneurial orientation and technological innovation capabilities. International Journal of Entrepreneurial Behavior & Research, 2018.
Ferraris, A, A Mazzoleni, A Devalle, and J Couturier (2019) Big data analytics capabilities and knowledge management: impact on firm performance. Management Decision, 2019.
Chege, SM, D Wang, and SL Suntu (2020) Impact of information technology innovation on firm performance in Kenya. Information Technology for Development, 2020. 26(2): p. 316-345.
Chen, Y, Y Yin, GJ Browne, and D Li (2019) Adoption of building information modeling in Chinese construction industry: The technology-organization-environment framework. Engineering, construction and architectural management, 2019.
Ganyam, AI and JA Ivungu (2019) Effect of accounting information system on financial performance of firms: A review of literature. Journal of Business and Management, 2019. 21(5): p. 39-49.
Abdelraheem, A, A Hussaien, M Mohammed, and Y Elbokhari (2021) The effect of information technology on the quality of accounting information. Accounting, 2021. 7(1): p. 191-196.
Maroufkhani, P, M-L Tseng, M Iranmanesh, WKW Ismail, and H Khalid (2020) Big data analytics adoption: Determinants and performances among small to medium-sized enterprises. International Journal of Information Management, 2020. 54: p. 102190.
Lubis, AW (2021) Conceptualizing financial capability: evidence from Indonesia. International Journal of Ethics and Systems, 2021.
Fordham, DR and CW Hamilton (2019) Accounting information technology in small businesses: An inquiry. Journal of Information Systems, 2019. 33(2): p. 63-75.
Palomäki, S (2020) Identifying and validating key challenges of Big Data-based decision-making: a framework mapping out challenges from data to decisions. 2020.
Scherer, R, F Siddiq, and J Tondeur (2019) The technology acceptance model (TAM): A meta-analytic structural equation modeling approach to explaining teachers’ adoption of digital technology in education. Computers & Education, 2019. 128: p. 13-35.
Li, L and X Wang (2021) Technostress inhibitors and creators and their impacts on university teachers’ work performance in higher education. Cognition, Technology & Work, 2021. 23(2): p. 315-330.
Kamble, S, A Gunasekaran, and NC Dhone (2020) Industry 4.0 and lean manufacturing practices for sustainable organisational performance in Indian manufacturing companies. International Journal of Production Research, 2020. 58(5): p. 1319-1337.
Muhammad, AA, Z Mohamed, M Nasir Shamsudin, J Sharifuddin, and F Ali (2020) External pressure influence on entrepreneurship performance of SMEs: a case study of Malaysian herbal industry. Journal of Small Business & Entrepreneurship, 2020. 32(2): p. 149-171.
Dieste, M, R Panizzolo, JA Garza-Reyes, and A Anosike (2019) The relationship between lean and environmental performance: Practices and measures. Journal of Cleaner Production, 2019. 224: p. 120-131.
Kotabe, M and T Kothari (2016) Emerging market multinational companies’ evolutionary paths to building a competitive advantage from emerging markets to developed countries. Journal of World Business, 2016. 51(5): p. 729-743.
Hameedi, KS, QA Al-fatlawi, MN Ali, and AH Almagtome (2021) Financial Performance Reporting, IFRS Implementation, and Accounting Information: Evidence from Iraqi Banking Sector. The Journal of Asian Finance, Economics and Business, 2021. 8(3): p. 1083-1094.
Clohessy, T and T Acton (2019) Investigating the influence of organizational factors on blockchain adoption: An innovation theory perspective. Industrial Management & Data Systems, 2019.
Ritz, W, M Wolf, and S McQuitty (2019) Digital marketing adoption and success for small businesses: The application of the do-it-yourself and technology acceptance models. Journal of Research in interactive Marketing, 2019.
Ahmad, SZ, ARA Bakar, and N Ahmad (2019) Social media adoption and its impact on firm performance: the case of the UAE. International Journal of Entrepreneurial Behavior & Research, 2019.
Bodlaj, M, S Kadic-Maglajlic, and I Vida (2020) Disentangling the impact of different innovation types, financial constraints and geographic diversification on SMEs' export growth. Journal of Business Research, 2020. 108: p. 466-475.
Yao, M, H Di, X Zheng, and X Xu (2018) Impact of payment technology innovations on the traditional financial industry: A focus on China. Technological Forecasting and Social Change, 2018. 135: p. 199-207.
Mardani, A, S Nikoosokhan, M Moradi, and M Doustar (2018) The relationship between knowledge management and innovation performance. The Journal of High Technology Management Research, 2018. 29(1): p. 12-26.
Cai, W and G Li (2018) The drivers of eco-innovation and its impact on performance: Evidence from China. Journal of Cleaner Production, 2018. 176: p. 110-118.
Khalil, M, KF Khawaja, and M Sarfraz (2021) The adoption of blockchain technology in the financial sector during the era of fourth industrial revolution: a moderated mediated model. Quality & Quantity, 2021: p. 1-18.
Hobfoll, SE, J Halbesleben, J-P Neveu, and M Westman (2018) Conservation of resources in the organizational context: The reality of resources and their consequences. Annual review of organizational psychology and organizational behavior, 2018. 5: p. 103-128.
Falahat, M, T Ramayah, P Soto-Acosta, and Y-Y Lee (2020) SMEs internationalization: The role of product innovation, market intelligence, pricing and marketing communication capabilities as drivers of SMEs’ international performance. Technological Forecasting and Social Change, 2020. 152: p. 119908.
Salunke, S, J Weerawardena, and JR McColl-Kennedy (2019) The central role of knowledge integration capability in service innovation-based competitive strategy. Industrial Marketing Management, 2019. 76: p. 144-156.
Rajapathirana, RJ and Y Hui (2018) Relationship between innovation capability, innovation type, and firm performance. Journal of Innovation & Knowledge, 2018. 3(1): p. 44-55.
Saridakis, G, B Idris, JM Hansen, and LP Dana (2019) SMEs' internationalisation: When does innovation matter? Journal of Business Research, 2019. 96: p. 250-263.
Jia, N, KG Huang, and C Man Zhang (2019) Public governance, corporate governance, and firm innovation: An examination of state-owned enterprises. Academy of Management Journal, 2019. 62(1): p. 220-247.
Cao, H and Z Chen (2019) The driving effect of internal and external environment on green innovation strategy-The moderating role of top management’s environmental awareness. Nankai Business Review International, 2019.
Ferreira, JJ, CI Fernandes, and FA Ferreira (2019) To be or not to be digital, that is the question: Firm innovation and performance. Journal of Business Research, 2019. 101: p. 583-590.
Ancarani, A, C Di Mauro, and F Mascali (2019) Backshoring strategy and the adoption of Industry 4.0: Evidence from Europe. Journal of World Business, 2019. 54(4): p. 360-371.
Wang, Z, S Cai, H Liang, N Wang, and E Xiang (2021) Intellectual capital and firm performance: the mediating role of innovation speed and quality. The International Journal of Human Resource Management, 2021. 32(6): p. 1222-1250.
Guo, R, L Cai, and Y Fei (2019) Knowledge integration methods, product innovation and high-tech new venture performance in China. Technology analysis & strategic management, 2019. 31(3): p. 306-318.
Wijekoon, K and R Ratnayake (2020) Impact of computerized accounting information systems on the financial performance of construction organizations in Sri Lanka. 2020.
Anaeli, A, Assessing the Impact of Computerized Accounting System Usage on Organization Performance in Tanzania: Case Study on LGAs in Arusha Region. 2018.
Trabulsi, RU (2018) The Impact of Accounting Information Systems On Organizational Performance: The Context Of Saudi's SMEs. International Review of Management and Marketing, 2018. 8(2): p. 69-73.
Van Looy, A and J Van den Bergh (2018) The effect of organization size and sector on adopting business process management. Business & Information Systems Engineering, 2018. 60(6): p. 479-491.
Nnaji, C and AA Karakhan (2020) Technologies for safety and health management in construction: Current use, implementation benefits and limitations, and adoption barriers. Journal of Building Engineering, 2020. 29: p. 101212.
Schneider, B, AB Yost, A Kropp, C Kind, and H Lam (2018) Workforce engagement: What it is, what drives it, and why it matters for organizational performance. Journal of Organizational Behavior, 2018. 39(4): p. 462-480.
DOI: https://doi.org/10.31449/inf.v46i8.4360
This work is licensed under a Creative Commons Attribution 3.0 License.