Mediating Role of Management Accounting Information Systems: Innovation Capability and Firm Performance
DOI:
https://doi.org/10.17509/jaset.v16i2.80965Keywords:
Management Accounting Information Systems, Innovation Capability, Firm Performance, Startup companiesAbstract
This study aims to analyze the impact of innovation capability
on financial firm performance, with management accounting
information systems as a mediating variable. A causalexplanatory approach with a quantitative method was
employed. Data were collected through surveys distributed
online via Google Forms and offline through physical
questionnaires. Additionally, interviews were conducted to
confirm the statistical findings and gain deeper insights. The
data were analyzed using Structural Equation Modelling (SEM)
with the SMARTPLS tool. The study finds that innovation
capability positively influences firm performance, directly and
indirectly, through management accounting information
systems. Implementing management accounting information
systems significantly enhances firm performance. In addition,
management accounting information systems mediate the
relationship between innovation capability and firm
performance, emphasizing their contribution to financial
performance enhancement. The findings contribute to the
theoretical understanding of the role of management
accounting information systems as a mediator in the
relationship between innovation and firm performance.
Practically, it provides insights for startup companies to
leverage innovation capabilities while integrating robust
management accounting information systems to improve
financial performance. The study contributes to filling a
knowledge gap by analyzing the role of management
accounting information systems as a mediator in the
relationship between innovation capability and firm
performance within startup enterprises.
Downloads
References
Al-Baghdadi, E. N., Alrub, A. A., & Rjoub, H. (2021). Sustainable business model and corporate performance: The mediating role of sustainable orientation and management accounting control in the United Arab Emirates. Sustainability, 13(16), 8947.
Carolina, Y (2017). Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality. Accounting and Finance Review. 2 (3): 32 – 37
Chaudhry, N., Asad, H., Karami, M., Ch, M., & Hussian, R. (2020). Environmental Innovation And Financial Performance: Mediating Role Of Environmental Management Accounting And Firm’s Environmental Strategy. Pakistan Journal of Commerce and Social Sciences 2020, 14(3), 715– 737.
Chiganze, T & Sağsan, M. (2022). Relationship between Human Capital, Innovation Capability and Employee Job Performance in Academic Libraries in Namibia, South Africa, and Zimbabwe. LIBRI. 72(3): 317–334 https://doi.org/10.1515/libri-2021-0037
Claudia, K., Carolina, Y., Hartono, M., Cristiana, M., & Oktawijaya, A. (2022). An Empirical Analysis on the Antecedents and Consequences of Quality of Management Accounting System. Jurnal Keuangan dan Perbankan. 26 (1): 126-145
Esparza-Aguilar, J.L., Garc_ıa-P_erez-de-Lema, D. and Dur_endez, A. (2016), The Effect Of Accounting Information Systems on The Performance of Mexican Micro, Small And Medium-Sized Family Firms: An Exploratory Study For The Hospitality Sector, Tourism Economics. 22(5): 1104-1120, doi: 10.5367/te.2015.0515.
Ghasemi, R., Azmi Mohamad, N., Karami, M., Hafiz Bajuri, N., & Asgharizade, E. (2016). The Mediating Effect of Management Accounting System on The Relationship Between Competition And Managerial Performance. International Journal of Accounting and Information Management, 24(3), 272–295. https:// doi.org/10.1108/IJAIM-05-2015-0030
Grover, A. K., & Dresner, M. (2022). A theoretical model on how firms can leverage political resources to align with supply chain strategy for competitive advantage. Journal of Supply Chain Management, 58 (2): 48–65. https://doi.org/10.1111/jscm.12284
Hadid, W., & Al-Sayed, M. (2021). Management accountants and strategic management accounting: The role of organizational culture and information systems. Management Accounting Research, 50, 100725. https://doi.org/10.1016/j.mar.2020.100725
Hair, J.F., Sarstedt, M., Ringle, C.M. and Gudergan, S.P. (2018), Advanced Issues in Partial Least Squares Structural Equation Modeling, Sage, Thousand Oaks, CA
Huyen Mong Le, Thu Thi Nguyen & Trang Cam Hoang (2020) Organizational culture, management accounting information, innovation capability and firm performance, Cogent Business & Management, 7:1, 1857594, DOI: 10.1080/23311975.2020.1857594
Latifah, L., Setiawan, D., Aryani, Y.A., & Rahmawati. (2021). Business strategy – MSMEs’ Performance Relationship: Innovation And Accounting Information System As Mediators. Journal of Small Business and Enterprise Development. 28: 1-21. DOI 10.1108/JSBED-04-2019-0116
Luo, Y. (2022). A General Framework Of Digitization Risks In International Business. Journal of International Business Studies, 53(2), 344–361. https://doi.org/10. 1057/s41267-021-00448-9
Miftah, D., & Julina, J. (2020). Does Innovation Affect Company Performance? Exploring The Mediation Effects Of Management Accounting Information Systems. International Research Journal of Business Studies, 13(2), 189–200. https://doi.org/10.21632/ irjbs.13.2.189-200
Migdadi, M.M. (2020). Knowledge Management Processes, Innovation Capability And Organizational Performance. International Journal of Productivity and Performance Management. 71 (1): 182-210. https://doi.org/10.1108/IJPPM-04-2020-0154
Mong Le, H., Nguyen, T., & Hoang, T. (2020) Organizational culture, management accounting information, innovation capability and firm performance. Cogent Business & Management. 1–21.
Nguyen, P. N. (2018). Performance Implication Of Market Orientation And Use Of Management Accounting Systems: The Moderating Role Of Accountants’ Participation In Strategic Decision Making. Journal of Asian Business and Economic Studies, 25(1), 33–49. https:// doi.org/10.1108/JABES-04-2018-0005
Puspitawati, L., Lhutfi, I & Qudratov, I (2024) Enhancing inventory efficiency: the role of Strategic Management Accounting and Integrated Management Accounting Information systems, Cogent Business & Management, 11:1, 2429801, DOI: 10.1080/23311975.2024.242980
Saeidi, S. P., & Othman, M. S. H. (2017). The mediating role of process and product innovation in the relationship between environmental management accounting and firm’s financial performance. International Journal of Business Innovation and Research, 14(4), 421–438. https://doi.org/10.1504/IJBIR.2017.087839
Siregar, T., & Nuryatno, M. (2023). The Impact of Organizational Climate, Knowledge Management, Ethical Leadership and Quality of MAIS on Firm Performance. Influence: International Journal of Science Review. 5 (1): 122-136
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Jurnal ASET (Akuntansi Riset)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
