TY - JOUR ID - 63196 TI - The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach JO - Accounting and Auditing Review JA - ACCTGREV LA - en SN - 2645-8020 AU - Arabmazar Yazdi, Mohammad AU - Nasseri, Ahmad AU - Nekoee Zadeh, Maryam AU - Moradi, Amir AD - Associate Professor., Faculty of Management & Accounting, Shahid Beheshti University, Tehran, Iran AD - Assistant Prof. in Accounting, University of Sistan & Baluchestan, Zahedan, Iran AD - Assistant Prof in Business Management, University of Shiraz, Shiraz, Iran AD - MSc. Student in Accounting, University of Sistan & Baluchestan, Zahedan, Iran Y1 - 2017 PY - 2017 VL - 24 IS - 2 SP - 221 EP - 242 KW - Accounting information system KW - Dynamic capability KW - Financial performance KW - Flexibility DO - 10.22059/acctgrev.2017.235007.1007629 N2 - In today’s competitive environment and changing business conditions, the survival and growth of organizations depend on their adaptability to business changes. In these circumstances, Accounting Information Systems (AIS) as the primary information system of most organizations, should be flexible in order to maintain the optimal performance and support management in decision-making, planning and controlling through providing useful information. In this study, based on the dynamic capabilities perspective (Teece, 2007), we examined the flexibility of AIS and evaluated its effects on firm’s performance. The results of interviewing CFOs and accounting professionals of 50 listed companies in Tehran stock exchange and then analyzing the data using structural equations modeling method, show that the flexible accounting information system has significant positive effects on firm financial performance by improving the accounting process performance. The findings of this study, in form of informative guidelines, emphasize the importance and necessity of accounting information system flexibility and its impacts on the organizational performance. UR - https://acctgrev.ut.ac.ir/article_63196.html L1 - https://acctgrev.ut.ac.ir/article_63196_ce2f7f06008a557f18bb89b1cfca1dd9.pdf ER -