A Model for Building AIS Capabilities in Co-operatives
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...
Saved in:
Main Authors: | , |
---|---|
Format: | Article |
Language: | English |
Published: |
Human Resource Management Academic Research Society
2018
|
Subjects: | |
Online Access: | http://repo.uum.edu.my/24764/1/IJARBSS%208%203%202018%20218%20230.pdf http://repo.uum.edu.my/24764/ http://hrmars.com/index.php/papers/detail/IJARBSS/3917 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Summary: | 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 cooperatives 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 cooperatives environment. |
---|