Enterprise technology in support for accounting information systems. an innovation and productivity approach

Jose Melchor Medina-Quintero, Alberto Mora, Demian Abrego


Technology and the accounting information systems are implemented in an organization with the aim of improving their efficiency. Companies spend large amounts of money on these tools every year in order to improve their organizational performance. The aim of this research is to determine the influence of SMEs’ technological alignment, information management and technological infrastructure on the performance of an institution (innovation and productivity) in which accounting information systems are used. An empirical study is conducted in enterprises belonging to the service, commercial and industrial sectors in Ciudad Victoria, México, with the help of the SmartPLS statistical tool. The results mainly show that technology has helped raise productivity (improvement in administrative activities, in decision-making and in the use of generated information).


technological alignment; information management; innovation; AIS; productivity

Texto completo:

PDF (English)


Albers, J.A., and S. Brewer, 2003. Knowledge management and the innovation process: The Eco-Innovation Model. Journal of Knowledge Management Practice, 4, pp. 1-10

Apergis, N., C. Economidou, and I. Filippidis, 2008. Innovation, technology transfer and labor productivity linkages: Evidence from panel of manufacturing industries. Review of World Economics, 144(3), pp. 491-508

Badescu, M., and C. Garcés-Ayerbe, 2009. The impact of information technologies on firm productivity: Empirical evidence from Spain. Technovation, 29(2), pp. 122-129

Cepeda, C. y J.L. Roldán, 2004. Aplicando en la Práctica la Técnica PLS en la Administración de Empresas. Congreso de la ACEDE 2004. Septiembre 19, 20 y 21. Murcia, España

Chen, Y.C., and J.H. Wu, 2011. IT management capability and its impact on the performance of a CIO. Information & Management, 48, pp. 145-156

Chin, W.W., 1998a. Issues and opinion on Structural Equation Modeling. MIS Quarterly, 22(1), pp. vii-xvi

Chin, W.W, 1998b. The partial least squares approach to structural equation modelling. In: Marcoulides, GA. (Ed.), Modern methods for business research (pp. 295-336). Nahwah, NJ: Lawrence Erlbaum

Chin, W.W., B. Marcolin, and P. Newsted, 2003. A Partial Least Squares latent variable modeling approach for measuring interaction effects: Results from a Monte Carlo simulation study and an electronic-mail emotion/adoption study. Information Systems Research, 14(2), pp. 189-217

Davenport, T. H., 2000. Mission critical: Realizing the promise of enterprise systems. Boston, MA: Harvard Business School Press

Davenport, T.H., and L. Prusak, 1997. Information ecology. Mastering the information and knowledge environment. Oxford University Press, New York, USA

Dibrell, C., P.S. Davis, and J. Creig, 2008. Fueling innovation through information technology in SMEs. Journal of Small Business Management, 46(2), pp. 203-218

Dillon, T.W., and S.E. Kruck, 2004. The emergence of accounting information systems programs. Management Accounting Quarterly, 5(3), pp. 29-36

Farrell, D., 2003. The real new economy. Harvard Business Review, 81(10), pp. 104-112

Ferreira, R., and A. Cherobim, 2012. Impacts of investments in it on the organizational performance of baking companies of minas gerais state: a multicase study. Revista de Administração e Contabilidade da Unisinos, 9(2), pp. 147-161

Feller, J., P. Finnegan, and O. Nilsson, 2011. Open innovation and public administration: transformational typologies and business model impacts. European Journal of Information Systems, 20, pp. 358-374

Feurer, R., K. Chaharbaghi, M. Weber, and J. Wargin, 2000. Aligning strategies, processes, and IT: A case study. IEEE Engineering Management Review, 17(1), pp. 23-34

Fink, L., 2011. How do IT capabilities create strategic value? Toward greater integration of insights from reductionistic and holistic approaches. European Journal of Information Systems, 20, pp. 16-33

Fornell, C., and D.F. Larcker, 1981. Evaluating Structural Equation Models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), pp. 39-50

Fornell, C., and F. Bookstein, F., 1982. Two Structural Equation Models: LISREL and PLS Applied to Consumer Exit-Voice Theory. Journal of Marketing Research, 19(4), pp. 440-445

Galleta, D., and A.L. Lederer, 1989. Some cautions on the measurement of user information satisfaction. Decision Sciences, 20(3), 419-438

Gordon, S.R., and M. Tarafdar, 2007. How do a company’s information technology competences influence its ability to innovate? Journal of Enterprise Information Management, 20(3), pp. 271-290

Hammett, B.M., 2008. Corporate startegy and technology alignment factors that contribute to strategy and technology aligment. Doctoral dissertaion. Capella, University

Han, Ch., Ch. Hsieh, F. Lai, and X. Li, 2011. Information technology investment and manufacturing worker productivity. Journal of Computer Information Systems, 52(2), pp. 51-60

Henderson, J., and N. Venkatraman, 1993. Strategic alignment: Leveraging information technology for transforming organizations. IBM Systems Journal, 32(1), p. 4-16

Hevner, A.R., S.T. March, and J. Park, 2004. Design science in information systems research. MIS Quarterly, 28(1), pp. 75-104

Heo, J., and I. Han, 2003. Performance measure of Information Systems (IS) in evolving computing environments: An empirical Investigation. Information & Management, 40(4), pp. 243-256

Hitt, L.M., and E. Brynjolfsson, 1996. Productivity, business profitability, and consumer surplus: Three different measures of information technology value. MIS Quarterly, 20(2), pp. 121-142

Hsu, J., 2010. Effectiveness of technology transfer measures in improving SME productivity: An empirical study of Taiwan. The Journal of American Academy of Business, 15(2), pp. 206-211

Inegi, 2011. Directorio Estadístico Nacional de Unidades Económicas (DENUE). http://gaia.inegi.org.mx/denue/viewer.html. Consulted: Nov 3, 2013

Jarvenpaa, S.L., and B. Ives, 1993. Organizing for global competition: The fit of information technology. Decision Science, 24(3), pp. 547-580

Lewis III, N., 2009. Identifying critical dimensions that shape the business and information technology alignment process: A case study of a university. Doctoral Dissertation, Capella University

Lin, Ch., J. Wu, and D.C. Yen, 2012. Exploring barriers to knowledge flow at different knowledge management maturity stages. Information & Management, 49, pp. 10-23

Madrid-GUIJARRO, A., D. Garcia, and H. Van Auken, 2009. Barriers to innovation among Spanish manufacturing SMEs. Journal of Small Business Management, 47(4), pp. 665-487

Mahmood, M.A., J.M. Burn, L.A. Gemoets, and C. Jacquez, 2000. Variables Affecting Information Technology End-User Satisfaction: A Meta-analysis of the Empirical Literature. International Journal of Human Computer Studies, 52(4), pp. 751-771

Marchand, D., W. Kettinger, and J. Rollins, 2002. Information Orientation: The best link to business performance. Oxford University Press, USA

Oppenheim, Ch., J. Stenson, and R.M.S. Wilson, 2004. Studies on Information as an Asset III: Views of Information Professionals. Journal of Information Science, 30(2), pp. 181-190

Onita, C., and J. Dhaliwal, 2011. Alignment within the corporate IT unit: An analysis of software testing and development. European Journal of Information Systems, 20, pp.48-68

Peak, D., Guynes, C.S., and Kroon, 2005. Information technology alignment planning – A case study. Information & Management, 42(3), pp. 619-633

Petter, S., W. DeLone, and E. McLean, 2008. Measuring information systems success: models, dimensions, measures, and interrelationships. European Journal of Information Systems, 17, pp. 236–263.

Ray, G., W.A. Muhanna, and J.B. Barney, 2005. Information technology and the performance of the customer service process: A resource-based analysis. MIS Quarterly, 29(4), pp. 625-652

Ringle, Ch.M., S. Wende, and A. Will, 2005. SmartPLS 2.0 (beta). http://www.smartpls.de. Consulted: May 10, 2013

Roldán, J.L., and M.J. Sánchez-Franco, 2012. Variance-based Structural Equation Modeling: Guidelines for using Partial Least Squares in information systems research. In Mora et al. (ed). Research Methodologies Innovations and Philosophies in Software Systems Engineering and Information Systems, pp. 193-221. IGI Global, Hershey: PA

Sala-I-MARTIN, X., J. Blake, M. Drezeniek, T. Geiger, I. Mia, and F. Paua, 2008. The Global Competitiveness Index: Prioritizing the Economic Policy Agenda, In The Global Competitiveness Report 2008–2009. Ed. Porter, M., and L. Schwab. World Economic Forum. Switzerland

Sala-I-MARTIN, X., B. Bilbao-Osorio, J. Blanke, R. Crotti, M. Drezeniek, T. Geiger and C. Ko, 2013. The Global Competitiveness Index 2012-2013: Strengthening Recovery by Raising Productivity. In The Global Competitiveness Report 2012–2013. Ed. K. Schwab. World Economic Forum. Switzerland

Sabherwal, R., A. Jeyaraj, and C. Chowa, 2006. Information system success: Individual and organizational determinants. Management Science, 52(12), pp.1849-1864.

Tanriverdi, H., 2005. Information technology relatedness, knowledge management capability, and performance of multibusiness firms. MIS Quarterly, 29(2), pp. 311-334

Toledo, L.A., and M.A. Zilber, 2012. An analysis of the fallacy of taking apart technology and innovation. Revista de Administração e Inovação, 9(1), pp. 211-230

Venkatranman, N., 1989. The concept of fit in strategy research: Toward verbal and statistical correspondence. Academy of Management Review, 14(2), pp. 423-444

DOI: http://dx.doi.org/10.4301/S1807-17752015000100002