Integrated Information Systems and Interorganizational Performance: The Role of Management Accounting Systems Design

Andreas I. Nicolaou

doi:10.1108/S1475-1488(2011)0000014008

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Advances in Accounting Behavioral Research

ISSN: 1475-1488
Series editor(s): Donna Bobek Schmitt

Subject Area: Accounting and Finance

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Integrated Information Systems and Interorganizational Performance: The Role of Management Accounting Systems Design

Document Information:
Title:	Integrated Information Systems and Interorganizational Performance: The Role of Management Accounting Systems Design
Author(s):	Andreas I. Nicolaou
Volume:	14 Editor(s): Vicky Arnold, Donna Bobek, B. Douglas Clinton, Anne Lillis, Robin Roberts, Chris Wolfe, Sally Wright ISBN: 978-1-78052-086-5 eISBN: 978-1-78052-087-2
Citation:	Andreas I. Nicolaou (2011), Integrated Information Systems and Interorganizational Performance: The Role of Management Accounting Systems Design, in Vicky Arnold, Donna Bobek, B. Douglas Clinton, Anne Lillis, Robin Roberts, Chris Wolfe, Sally Wright (ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioral Research, Volume 14), Emerald Group Publishing Limited, pp.117-141
DOI:	10.1108/S1475-1488(2011)0000014008 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
Article type:	Chapter Item
Abstract:	The interorganizational environment faced by business organizations presents unique challenges for management accounting and control. Past management accounting research has shown interest in such collaborations because despite their benefits, such relationships pose significant issues of coordination and control. As information and communication systems supplement management control systems in their support of decision facilitation and decision influencing, examining the design of management accounting systems (MASs) in the management of interorganizational relationships and assessing how it affects the attainment of interorganizational exchange partner performance objectives is important. In this chapter, I extend past accounting research to examine the complementary nature of decision-facilitation and decision-influencing objectives of MAS design as enabled by the use of integrated information systems in interorganizational settings. The economic theory of complementarity is employed to examine synergistic effects of complementary MAS objectives. A field survey is used to examine hypothesized relationships, and data were obtained from 116 organizations involved in strategic alliance activity. This chapter reports findings that support the view that the degree of complementarity in decision-facilitation and decision-influencing objectives assists in the development of capabilities that enhance performance in the interorganizational relationship. The study blends theory in the areas of strategy, information systems, and management accounting and extends management accounting research in the context of IT-enabled interorganizational relationships.