Conceptualizing a Framework for Understanding the Impact of Dynamic Accounting Information Systems on the Business Processes Capabilities

Abstract

Organizations operating in the current unpredictable and turbulent business environment are at risk of having their activities disrupted. As a result, an understanding of how organizations can manage disruptions in their daily activities by adopting technology innovations, such as dynamic AIS, has become an important subject for both academics and practitioners. Hence, for the survival and growth of many organizations in today’s business environment, creative and innovative use of IT/IS is essential. In effect, AIS as the main part of an information system is a tool organization can use to survive and succeed in turbulent environments. This study proposed a conceptual framework that relies on resource-based theory (RBT) and dynamic capabilities view (DCV) to evaluate the impact of dynamic AIS capability on business process capabilities. The outcomes of this study have important strategic consequences in today’s volatile market climate and substantial value for organizations and practitioners.