Accounting Information Systems for Strategic Management: The Role of Intellectual Capital in Mediating the Relationship between Customer, Company, and Performance

Authors

  • S. Sushma
  • R. Mani
  • R. Perumalraja
  • Dr.R. Vasanthan
  • Aezeden Mohamed

DOI:

https://doi.org/10.51983/ijiss-2024.14.2.23

Keywords:

Accounting Information Systems, Intellectual Capital, Strategic Management, Company Performance

Abstract

This research aims to investigate the role of Intellectual Capital (IC), Managing Accounting Information Structures (MAIS), Internal Task Productivity (ITP), and Customer Performance (CP) in moderating the link between strategies and Financial Productivity (FP). The population for this study consisted of medium and enormous manufacturing enterprise business units located in Java. In this study, the enterprise unit is the specific part of the firm accountable for producing and marketing a product or group of items. It is organized based on the type of item that it deals with and operates independently from other companies or divisions within the parent organization. The company unit has a distinct set of competitors, separate from those of different units. It is overseen by an executive liable for establishing and carrying out strategies to meet the specified profit goal. An approach to invention, including product invention, task creativity, and technology, significantly influences firm performance if there is a robust ITP, dependable market analysis, intelligence systems, and effective competitive positioning.
The ITP enhances the alignment between the approach and the FP by including operational management activities, customer management chores, Invention Tasks (IT), and regulatory and social tasks. This research found no impact of IC on CP and ITP; similarly, MAIS did not influence FP. Information systems affect financial performance by ITP infrastructure and corporate processes. The contributions of this study include the novel application of the continuous invention approach, integrating product invention and task and information technological devices, which past studies have not explored; the utilization of IC, MAISs, ITP, and CP as mediating factors; the adoption of a holistic method by incorporating aspects of IC, MAIS, and non-FP as contextual factors, about contingency methods, which have not been investigated in the previous study; the development of novel ideas in conjunction with the balanced scoring framework; and the examination of both single and numerous mediating effects on the impact of sustainable approaches to the invention on FP.

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Published

28-06-2024

How to Cite

S. Sushma, R. Mani, R. Perumalraja, Dr.R. Vasanthan, & Aezeden Mohamed. (2024). Accounting Information Systems for Strategic Management: The Role of Intellectual Capital in Mediating the Relationship between Customer, Company, and Performance. Indian Journal of Information Sources and Services, 14(2), 160–166. https://doi.org/10.51983/ijiss-2024.14.2.23