Extent of managerial IT use, learning routines, and firm performance: A structural equation modeling of their relationship

International Journal of Accounting Information Systems

Volumn 14, Issue 4, 2013, Pages 297-320

  Maiga, Adam S ^a   Nilsson, Anders ^b   Jacobs, Fred A ^c  

^a FLORIDA INTERNATIONAL UNIVERSITY   (United States)

^b LULEÅ UNIVERSITY OF TECHNOLOGY   (Sweden)

^c GEORGIA STATE UNIVERSITY   (United States)

Author keywords

Control; Cost improvement; Customer satisfaction; Firm profitability; Learning routines; Managerial IT use; Product quality; Structural equation modeling

Indexed keywords

EID: 84888434570     PISSN: 14670895     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.accinf.2013.04.001     Document Type: Article

References (151)

1. Adler P., Clark K. Behind the learning curve: a sketch of the learning process. Manag Sci 1991, 37(3):267-281.
2. Ahire S.L. TQM age versus quality: an empirical investigation. Prod Inventory Manag J 1996, 37(1):18-23.
3. Ahire S.L., Dreyfus P. The impact of design management and process management on quality: an empirical investigation. J Oper Manag 2000, 18(5):549-575.
4. Andersen T.J. Information technology, strategic decision making approaches and organizational performance in different industrial settings. J Strateg Inf Syst 2001, 10:101-119.
5. Anderson J.C., Gerbing D.W. Structural equation modeling in practice: a review and recommended two-step approach. Psychol Bull 1988, 103:411-423.
6. Anderson E.W., Fornell C., Lehmann D.R. Customer satisfaction, market share, and profitability: findings from Sweden. J Mark 1994, 58(3):53-66.
7. Armstrong S.J., Overton T.S. Estimating nonresponse bias in mail surveys. J Mark Res 1977, 14:396-402.
8. Atkinson A.A., Banker R.D., Kaplan R.S., Young S.M. Management accounting 2001, Prentice Hall, Upper Saddle River, NJ.
9. Babich P. Customer satisfaction: how good is good enough?. Qual Program 1992, 25(12):65-67.
10. Banker R.D., Kauffman R.J. Strategic contributions of information technology: an empirical study of ATM networks. Proceedings of the 9th international conference on information systems, Minneapolis, MN 1988, 141-150.
11. Barney J.B. Firm resources and sustained competitive advantage. J Manag 1991, 17(1):99-120.
12. Barua A., Mukhopadhyay T. Information technology and business performance: past, present, and future. Framing the domains of IT management 2000, Pinnaflex Educational Resources, Cincinnati (OH). R.W. Zmud (Ed.).
13. Beath C.M., Goodhue D.L., Ross J.R. Partnering for business value: the shared management of IS infrastructure. Proceedings of the fifteenth international conference on information systems, Vancouver, British Columbia 1994, 459-460. J.I. DeGross, S.L. Huff, M.C. Munro (Eds.).
14. Bentler P.M. Multivariate analysis with latent variables: causal modeling. Annu Rev Psychol 1980, 3:419-456.
15. Bentler P.M., Bonnet D.G. Significance tests and goodness-of-fit in the analysis of covariance structures. Psychol Bull 1980, 88:588-606.
16. Berman S.L., Wicks A.C., Kotha S., Jones T.M. Does stakeholder orientation matter? The relationship between stakeholder management models and firm financial performance. Acad Manage J 1999, 42:488-508.
17. Bharadwaj A. A resource-based perspective on information technology capability and firm performance: an empirical investigation. MIS Q 2000, 24:169-196.
18. Bhattacherjee A., Premkumar G. Understanding changes in belief and attitude toward information technology usage: a theoretical model and longitudinal test. MIS Q 2004, 28(2):229-254.
19. Bollen K.A. Structural equations with latent variables 1989, Wiley, New York, NY.
20. Bunderson J.S., Sutcliffe K.M. Management team learning orientation and business unit performance. J Appl Psychol 2003, 88:552-560.
21. Buzzell R.D., Gale B.T. Das PIMS-programm 1989, Wiesbaden, Gabler Verlag.
22. Choi T.Y., Eboch K. The TQM paradox: relations among TQM practices, plant performance, and customer satisfaction. J Oper Manag 1998, 17:59-75.
23. Clemons E.K., Row M.C. Sustaining IT advantage: the role of structural differences. MIS Q 1991, 15(3):275-292.
24. Cohen W., Levinthal D. Absorptive capacity: a new perspective on learning and innovation. Adm Sci Q 1990, 35:128-152.
25. Conner K., Prahalad C.K. A resource-based theory of the firm: knowledge versus opportunism. Organ Sci 1996, 7(5):477-501.
26. Cronbach L.J. Coefficient alpha and the internal structure of tests. Psychometrika 1951, 16:297-334.
27. Crosby P.B. Quality is free: the art of making quality certain 1979, vol. 94. McGraw-Hill, New York.
28. Crosby P.B. Quality Without Tears 1984.
29. Crosby P.B. Quality is still free 1996, McGraw Hill, New York.
30. D'Souza D.E., Williams F.P. Toward a taxomy of manufacturing flexibility dimensions. J Oper Manag 2000, 18:577-593.
31. Dawson P., Patrickson M. Total quality management in Australian banking industry. Int J Qual Sci Reliab Manag 1991, 8(5):66-76.
32. Day G.S. The capabilities of market-driven organizations. Marketing Science Institute report no. 93-123 1993.
33. Day G.S. The capabilities of market-driven organizations. J Mark 1994, 58:37-51.
34. Dechow N., Granlund M., Mouritsen J. Interactions between modern information technology and management control. Issues in management accounting 2007, 45-64. Pearson Education Limited, Essex, UK. T. Hopper, D. Northcott, R. Scapens (Eds.).
35. Dedrick J., Gurbaxani V., Kraemer K.L. Information technology and economic performance: a critical review of the empirical evidence. ACM Comput Surv 2003, 35(1):1-28.
36. Deming W.E. Out of the crisis 1986, MIT Center for Advanced Engineering Study, Cambridge, MA.
37. Dutton J.M., Freedman R.D. External environment and internal strategies: calculating, experimenting and imitating in organizations. Advances in strategic management 1985, 3:39-67. JAI Press, Greenwich, CT. R. Lamb, P. Shrivastava (Eds.).
38. Fairfield P.M., Yohn T.L. Using asset turnover and profit margin to forecast changes in profitability. Rev Account Stud 2001, 6(4):371-385.
39. Fawcett S.E., Wallin C., Allred C., Fawcett A.M., Magnana G.M. Information technology as an enabler of supply chain collaboration: a dynamic-capabilities perspective. J Supply Chain Manag 2011, 47:38-58.
40. Floyd S.W., Woolridge B. Path analysis of the relationship between competitive strategy, information technology, and financial performance. J Manag Inf Syst 1990, 7(1):47-64.
41. Fornell C. A national customer satisfaction: the Swedish experience. J Mark 1992, 56(1):6-21.
42. Fornell C., Larcker D.F. Evaluating structural equation models with unobservable variables and measurement error. J Mark Res 1981, 18:39-50.
43. Freeman E., York J., Stewart L. Environment, ethics, and business 2008, Business Roundtable Institute for Corporate Ethics, Charlottesville, Virginia.
44. Garvin D.A. Building a learning organisation. Harv Bus Rev 1993, 78-91. [July-August].
45. George S., Weimerskirch A. Total quality management: strategies and techniques proven at today's most successful companies 1994, Wiley, New York.
46. Gibson C., Vermeulen F. A healthy divide: subgroups as a stimulus for team learning behavior. Adm Sci Q 2003, 48(2):202-239.
47. Gopal A., Koka B.R. Determinants of service quality in offshore software outsourcing. Information systems outsourcing: enduring themes, new perspectives and global challenges 2008, 3rd ed.
48. Graham J.R., Harvey C., Rajgopal S. The economic implications of corporate financial reporting. J Account Econ 2005, 40(1-3):3-17.
49. Hair J.F., Anderson R.E., Tatham R.L., Black W.C. Multivariate data analysis 1995, Prentice-Hall, New Jersey. 4th ed.
50. Hall W.K. Survival strategies in a hostile environment. Harv Bus Rev 1980, 58(5):75-85.
51. Hambrick D.C. Environmental scanning and organizational strategy. Strateg Manag J 1982, 3:159-174.
52. Hambrick D.C. High profit strategies in mature capital goods industries: a contingency approach. Acad Manage J 1983, 26(4):687-707.
53. Handfield R. Effects of concurrent engineering on make-to-order products. IEEE Trans Eng Manag 1994, 41(4):1-11.
54. Hardie N. The effects of quality on business performance. Qual Manag J 1998, 3:65-81.
55. Hauser J.R., Simester D.L., Wernerfelt B. Customer satisfaction incentives. Mark Sci 1994, 327-350. [Fall].
56. Hayduk L.A. Structural equation modeling with LISREL: essentials and advances 1987, John Hopkins Press, Baltimore, MD.
57. Hayes R.H., Wheelwright S.C., Clark K.B. Dynamic manufacturing: creating the learning organization 1988, The Free Press, New York.
58. Hitt L.M., Brynjolfsson E. Productivity, business profitability, and consumer surplus: three different measures of information technology value. MIS Q 1996, 20(2):121-142.
59. Huang Y.M., Chen J.N., Kuo Y.H., Jeng Y.L. An intelligent human-expert forum system based on fuzzy information retrieval technique. Expert Syst Appl 2008, 34(1):446-458.
60. Huber G. Organizational information systems: determinants of their performance and behavior. Manage Sci 1982, 28(2):138-155.
61. Hunt S.D., Morgan R.M. The comparative advantage theory of competition. J Mark 1995, 59:1-15.
62. Ittner C.D., Lanen W.N., Larcker D.F. The association between activity-based costing and manufacturing performance. J Account Res 2002, 40(3):711-726.
63. Jacobs F.A., Latham C.K., Lee C. The relationship of customer satisfaction to strategic decisions. J Managerial Issues 1998, 10:165-182.
64. Jacobs F.A., Johnston W., Kotchetova N. Customer profitability: prospective vs. retrospective approaches in a business-to-business setting. Ind Mark Manag 2001, 30(4):353-363.
65. James L.R., Mulaik S.A., Brett J.M. Causal analysis: assumptions, models, and data 1982, Sage, Beverly Hills, CA.
66. Jelinek M. Institutionalizing innovations, a study of organizational learning systems 1979, Praeger, New York.
67. Joreskog K.G., Sorbom D. LISREL 8: user's reference guide 1993, Scientific Software, Chicago, IL.
68. Juran J.M. Juran on quality improvement 1982, Juran Institute, New York, NY.
69. Kallunki J.P., Laitinen E.K., Silvola H. Impact of enterprise resource planning systems on management control systems and firm performance. Int J Account Inf Syst 2011, 12:20-39. [March].
70. Kaplan R.S., Norton D.P. The balanced scorecard: measures that drive performance. Harv Bus Rev 1992, 71-79. [Jan/Feb].
71. Kessler E.H., Bierly P.E., Gopalakrishnan S. Internal vs. external learning in new product development: effects on speed, costs and competitive advantage. R&D Manag 2000, 30(3):213-223.
72. Kettinger W., Grover V., Guha S., Segars A. Strategic information systems revisited: a study in sustainability and performance. MIS Q 1994, 18(1):31-58.
73. Kinney M., Wempe W. Further evidence on the extent and origins of JIT's profitability effects. Account Rev 2002, 77(1):203-225.
74. Transforming organizations 1992, Oxford University Press, New York. T.A. Kochan, M. Useem (Eds.).
75. Kohli A.K., Jaworski B.J. Market orientation: the construct, research propositions, and managerial implications. J Mark 1990, 54:1-18.
76. Koufteros X.A. Testing a model of pull production: a paradigm for manufacturing research using structural equation modeling. J Oper Manag 1999, 17(4):467-488.
77. Koufteros X.A., Vonderembse M., Jayaram J. Internal and external integration for product development: the contingency effects of uncertainty, equivocality, and platform strategy. Decis Sci 2005, 36(1):97-133.
78. Krumwiede K.R. The implementation stages of activity-based costing and the impact of contextual and organizational factors. J Manag Account Res 1998, 10:239-277.
79. Lado A.A., Zhang M.J. Expert systems, knowledge development and utilization, and sustained competitive advantage: a resource-based model. J Manag 1998, 24(4):489-509.
80. Lambert Rob, Peppard Joe Information technology and new organizational forms: destination but no road map?. J Strateg Inf Syst 1993, 2(3):180-205.
81. Lane P.J., Koka B.R., Pathak S. The reification of absorptive capacity: a critical review and rejuvenation of the construct. Acad Manage Rev 2006, 31:833-863.
82. Lau A.K.W., Yam R.C.M., Tang E.P.Y. Supply chain integration and product modularity: an empirical study of product performance for selected Hong Kong manufacturing industries. Int J Oper Prod Manag 2010, 30(1):20-56.
83. Lee J.F., Wu C.S., Wu S.H. The strategic implications of alliances and networks in the process of Taiwanese industrial development 1996, Mimeo, National Chengchi University, Taipei.
84. Levitt B., March J.G. Organizational learning. Annu Rev Sociol 1988, 14:319-338.
85. Lin B.W. Technology transfer as technological learning: a source of competitive advantage for firms with limited R&D resources. R&D Manag 2003, 33(3):327-341.
86. Little S., Quintas P., Ray T. Managing knowledge 2002, SAGE Publications Ltd, London.
87. Lucas H. Information technology and the productivity paradox 1999, Oxford University Press, New York.
88. Lynch R.L., Cross K.F. Measure up! Yardsticks for continuous improvements 1991, Blackwell, Oxford.
89. Mahmood M., Soon S.K.A. Comprehensive model for measuring the potential impact of information technology on organizational strategic variables. Decis Sci 1991, 22(4):869-897.
90. Maiga A.S., Jacobs F.A. Antecedents and consequences of quality performance. Behav Res Account 2005, 17:111-131.
91. Makadok R. Toward a synthesis of the resource-based and dynamic-capability views of rent creation. Strateg Manag J 2001, 22:387-401.
92. Maruyana G.M. Basics of structural equation modeling 1998, Sage Publications, Inc., London.
93. Mata F.J., Fuerst W.L., Barney J.B. Information technology and sustained competitive advantage: a resource based analysis. Manag Inf Syst Q 1995, 487-505.
94. Medsker G.J., Williams L.J., Holahan P.J. A review of current practice for evaluating causal models in organizational behavior and human resources management research. J Manag 1994, 20:439-464.
95. Meso P., Smith R. A resource-based view of organizational knowledge management systems. J Knowl Manag 2000, 4(3):224-234.
96. Meyer C. Fast cycle time: how to align purpose, strategy and structure for speed 1993, Free Press, New York, NY.
97. Miller D., Friesen P.H. Porter's (1980) generic strategies and performance: an empirical examination with American data: part 1: testing Porter. Org Stud 1986, 7(1):37-55.
98. Mithas S., Krishnan M.S., Fornell C. Why do customer relationship management applications affect customer satisfaction?. J Mark 2005, 69(4):201-209.
99. Mohrman S.A., Mohrman A.M. Organizational change and learning. Organizing for the future: the new logic for managing complex organizations 1993, 87-108. Jossey-Bass Publishers, San Francisco, CA. J.R. Galbraith, E.E. Lawler (Eds.).
100. Nelson R.R., Winter S.G. An evolutionary theory of economic change 1982, Harvard University Press, Cambridge, Mass.
101. NIST, Gaithersburg National Institute of Standards and Technology: Gaithersburg. No. 20899 2003, [Mar].
102. Nunnally J. Psychometric theory 1978, McGraw-Hill, New York.
103. Pedler M., Burgoyne J., Boydell T. The learning company: a strategy for sustainable development 1997, McGraw-Hill, Maidenhead.
104. Pijpers G.G.M., Bemelmans T.M.A., Heemstra F.J., Monfort K.A.G.M. Senior executives use of information technology. Inf Softw Technol 2001, 43:959-971.
105. Pisano G.P. Knowledge, integration, and the locus of learning: an empirical analysis of process development. Strateg Manag J 1994, 15:85-100. [Winter Special Issue].
106. Porter M.E. Competitive strategy: techniques for analyzing industries and competitors 1980, The Free Press, New York.
107. Porter M.E. Competitive Advantage 1985, [New York].
108. Porter M.E., Millar V. How information technology gives you competitive advantage. Harv Bus Rev 1985, 63(4):149-160.
109. Powell C., Dent-Micallef A. Information technology as competitive advantage: the role of human, business, and technology resources. Strateg Manag J 1997, 18(5):375-405.
110. Quinn Mills D., Friesen B. The learning organization. Eur Manag J 1992, 10(2):146-156.
111. Rackoff N., Wiseman C., Ullrich W.A. Information systems for competitive advantage: implementation of a planning process. MIS Q 1985, 9(4):112-124.
112. Real J.C., Leal A., Roldan J.L. Information technology as a determinant of organizational learning and technological distinctive competencies. Ind Mark Manag 2006, 35(4):505-521.
113. Rust R.T., Zahorik A.J. Customer satisfaction, customer retention, and market share. J Retailing 1993, 69:193-215.
114. Rust R.T., Zahorik A.J., Keiningham T.L. Return on quality (ROQ): making service quality financially accountable. J Mark 1995, 59:58-70.
115. Rust R.T., Moorman C., Dickson P.R. Getting return on quality: revenue expansion, cost reduction, or both?. J Mark 2002, 66:7-14.
116. Sabherwal R., King W. Towards a theory of the strategic use of information resources: an inductive approach. Inf Manage 1991, 20(3):191-212.
117. Sambamurthy V., Zmud R.W. IT management competency assessment: a tool for creating business value through IT. Working paper 1994, Financial Executives Research Foundation.
118. Sambamurthy V., Bharadwaj A., Grover V. Shaping agility through digital options: reconceptualizing the role of information technology in contemporary firms. MIS Q 2003, 27(2):237-263.
119. Schroeder R., Bates K., Junttila M. A resource-based view of manufacturing strategy and the relationship to manufacturing performance. Strateg Manag J 2002, 23(2):105-117.
120. Senge P.M. The fifth discipline: the art and practice of the learning organization 1990, Doubleday/Currency, New York.
121. Senge P.M. The leaders' new work: building learning organizations. Sloan Manage Rev 1990, 7-23. [Fall].
122. Senge P. The learning organization made plain. Training Dev 1991, 45(10):37-44.
123. Shapiro R., Heskett J. Logistics strategy: cases and concepts 1985, West Publishing Co., St Paul, MN.
124. Shrivastava P. A typology of organizational learning systems. J Manag Stud 1983, 20(2):7-28.
125. Shrout P.E., Fleiss J.L. Intraclass correlations: uses in assessing reliability. Psychol Bull 1979, 86:420-428.
126. Siegel S. Nonparametric statistics for the behavioral sciences 1956, McGraw-Hill Co., New York.
127. Sim K.L., Killough K.L. The performance effects of complementaries between manufacturing practices and management accounting systems. J Manag Account Res 1998, 10:325-346.
128. Simonin B.L. Ambiguity and the process of knowledge transfer in strategic alliances. Strateg Manag J 1999, 20:595-623.
129. Slater S.F., Narver J.C. Does competitive environment moderate the market orientation-performance relationship?. J Mark 1994, 58:46-55.
130. Slater S.F., Narver J.C. Market orientation and the learning organization. J Mark 1995, 59:63-74.
131. Slaughter S.A., Harter D.E., Krishnan M.S. Evaluating the cost of software quality. Commun ACM 1998, 41:67.
132. Smith K., Vasudevan S., Tanniru M. Organizational learning and resource-based theory: an integrative model. J Organ Chang Manag 1996, 9(6):41-53.
133. Spanos Y., Zaralis G., Lioukas S. Strategy and industry effects on profitability: evidence from Greece. Strateg Manag J 2004, 25:139-165.
134. Stata R. Organizational learning - the key to management innovation. Sloan Manage Rev 1989, 63-73. [Spring].
135. Steiger J.H., Lind J.M. Statistically based tests for the number of common factors. Paper presented at the annual meeting of the Psychometric Society, Iowa City, IA 1980.
136. Storey D.J. Understanding the small business sector 1994, Routledge, London.
137. Summers P. What caused the great moderation? Some cross-country evidence. Econ Rev - Fed Res Bank Kan 2005, 95(3):6-32.
138. Tan K.C. A framework of supply chain management literature. Eur J Purch Supply Chain Manag 2001, 7:39-48.
139. Teece D.J. Strategies for managing knowledge assets: the role of firm structure and industrial context. Long Range Plann 2000, 33:35-54.
140. Teo T.S.H., Ranganathan C. Leveraging IT resources and capabilities at the housing and development board. J Strateg Inf Syst 2003, 12:229-249.
141. Tiger L., Calantone R.J. The impact of market knowledge competence on the new product advantage: conceptualization and empirical examination. J Mark 1998, 62:13-29.
142. Tippins M.J., Sohi R.S. IT competency and firm performance: is organizational learning a missing link?. Strateg Manag J 2003, 24:745-761.
143. Tuominen M., Moller K., Rajala A. Marketing capability: a nexus of learning-based resources and a prerequisite for market orientation. Proceedings of the annual conference of the European Marketing Academy 1997, 1220-1240.
144. Voss C., Blackmon K. Total quality management and ISO 9000: a European study 1994, Centre for Operations Management, London Business School, London.
145. Wolak R., Kalafatis S., Harris P. An investigation into four characteristics of services. J Empir Gen Mark Sci 1998, 3:22-41.
146. Wong J.K.-K. Are the learning styles of Asian international students culturally or contextually based?. Int Educ J 2004, 4(4):154-166.
147. Yao L.J., Liu C., Chan S.H. The influence of firm specific context on realizing information technology business value in manufacturing industry. Int J Account Inf Syst 2010, 11(4):353-362.
148. Yi Y. A critical review of consumer satisfaction. Review of marketing 1990, 68-123. American Marketing Association, Chicago, IL. V. Zeithaml (Ed.).
149. Young S.M., Selto F.H. Explaining cross-sectional workgroup performance differences in a JIT facility: a critical appraisal of a field-based study. J Manag Account Res 1993, 5:300-326.
150. Zahra S.A., Covin J.G. Business strategy, technology policy and firm performance. Strateg Manag J 1993, 14:451-478.
151. Zahra S.A., Ireland R.D., Hitt M.A. International expansion by new venture firms: international diversity, mode of market entry, technological learning, and performance. Acad Manage J 2000, 43(5):925-950.