Analysis of data from 118 accounting and finance professionals from India revealed that user resistance was rendered “not relevant” in predicting high firm performance.
Authors
Ashish Varma, Institute of Management Technology (IMT), Ghaziabad, India.
Anuj Sharma, Professor, Jindal Global Business School, O. P. Jindal Global University, Sonipat, Haryana, India.
Summary
This study establishes the relevance of accounting analytic capabilities (AAC) as a predictor of firm performance (FP) in a controlled environment characterized by strong informal controls (IC) and an undercurrent of user resistance to embracing technology. Analysis of data from 118 accounting and finance professionals from India revealed that user resistance was rendered “not relevant” in predicting high FP.
This connotes that, in settings of substantial IC and user resistance to change (RTC), AAC on their own can drive superior FP, since their benefits more than counter-balance user resistance to AAC. Furthermore, since this result is independent of firm size or industry type, it signals strong implications for practice and theory. The effectiveness of AAC in an environment of IC (and in the setting of user resistance) is established and discussed.
Published in: Journal of Computer Information Systems
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