Kevin Papiorek, Martin Hiebl,
"Information Systems Quality in Management Accounting and Management Control Effectiveness"
, in Journal of Accounting and Organizational Change, Vol. 20, Nummer 3, Emerald Group Publishing, Seite(n) 433-458, 2024
Original Titel:
Information Systems Quality in Management Accounting and Management Control Effectiveness
Sprache des Titels:
Englisch
Original Kurzfassung:
Purpose: Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study investigates the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, we examine the moderating effect of process automation. Design/methodology/approach: A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis. Findings: The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. We find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation. Originality: Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. Our study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, we add to this literature the finding of the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.