{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,20]],"date-time":"2026-04-20T11:00:10Z","timestamp":1776682810885,"version":"3.51.2"},"reference-count":99,"publisher":"American Accounting Association","issue":"3","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2015,9,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>Accounting information systems (AIS) capture and process accounting data and provide valuable information for decision makers. However, in a rapidly changing environment, continual management of the AIS is necessary for organizations to optimize performance outcomes. We suggest that building a dynamic AIS capability enables accounting process and organizational performance. Using the dynamic capabilities framework (Teece 2007) we propose that a dynamic AIS capability can be developed through the synergy of three competencies: having (1) a flexible AIS, (2) a complementary business intelligence system, and (3) accounting professionals with IT technical competency. Using survey data, we find evidence of a positive association between a dynamic AIS capability, accounting process performance, and overall firm performance. The results suggest that developing a dynamic AIS resource can add value to an organization. This study provides guidance for organizations looking to leverage the performance outcomes of their AIS environment.<\/jats:p>","DOI":"10.2308\/isys-51127","type":"journal-article","created":{"date-parts":[[2015,4,9]],"date-time":"2015-04-09T22:35:44Z","timestamp":1428618944000},"page":"123-149","source":"Crossref","is-referenced-by-count":32,"title":["Organizational Competencies and Dynamic Accounting Information System Capability: Impact on AIS Processes and Firm Performance"],"prefix":"10.2308","volume":"29","author":[{"given":"Acklesh","family":"Prasad","sequence":"first","affiliation":[{"name":"Queensland University of Technology"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Peter","family":"Green","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2015,4,1]]},"reference":[{"issue":"1","key":"2024082915292474900_i1558-7959-29-3-123-Agarwal1","first-page":"II","article-title":"Editors' comments\u2014Special issue on IT-business alignment","volume":"8","author":"Agarwal","year":"2009","journal-title":"MIS Quarterly Executive"},{"key":"2024082915292474900_i1558-7959-29-3-123-Alter1","first-page":"365","article-title":"18 reasons why IT-reliant work systems should replace \u201cthe IT artifact\u201d as the core subject matter of the IS field","volume":"12","author":"Alter","year":"2003","journal-title":"Communications of the AIS"},{"issue":"4","key":"2024082915292474900_i1558-7959-29-3-123-Armbrust1","doi-asserted-by":"crossref","first-page":"50","DOI":"10.1145\/1721654.1721672","article-title":"A view of cloud computing","volume":"53","author":"Armbrust","year":"2010","journal-title":"Communications of the ACM"},{"key":"2024082915292474900_i1558-7959-29-3-123-AustralianBureauofStatistics1","unstructured":"Australian Bureau of Statistics. 2013. 8165.0\u2014Counts of Australian Businesses, Including Entries and Exits. 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