Matches in SemOpenAlex for { <https://semopenalex.org/work/W4313388514> ?p ?o ?g. }
- W4313388514 endingPage "75" @default.
- W4313388514 startingPage "61" @default.
- W4313388514 abstract "Purpose – The paper aims to clarify the unclear relationship between management accounting information systems and SME business performance by having intellectual capital as mediating variable. This will expand the domain of management accounting information usage from SME’s perspective. Design/methodology/approach – The paper used a descriptive study using the close-ended questionnaire distributed to 428 SMEs in East Java Region. The data were complemented by statistical analysis using SMART PLS to test the mediation role of intellectual capital. Findings – The paper provided empirical evidence that intellectual capital plays as a quasi mediating for management accounting information system and business performance relationship. This encouraged SME to optimize their IT usage to maximize the benefit of implementing MAIS. Research limitations/implications – Since management accounting system needs for business varied, future study needs to consider the level of IT usage. Therefore, future researchers are encouraged to investigate how to set the usage level. Practical implications – The paper included implications for the development of higher level of IT usage, such as management accounting information system to gain the benefits, that is increased business performance. Originality value – This paper filled the gap in IT usage from SMEs’ perspective by expanding the role of intellectual capital on the relationship of management accounting information systems on business performance." @default.
- W4313388514 created "2023-01-06" @default.
- W4313388514 creator A5033468018 @default.
- W4313388514 creator A5038862023 @default.
- W4313388514 creator A5042604868 @default.
- W4313388514 creator A5068139790 @default.
- W4313388514 date "2022-12-19" @default.
- W4313388514 modified "2023-10-18" @default.
- W4313388514 title "Management accounting information system and intellectual capital: a way to increase SME’s business performance" @default.
- W4313388514 cites W1022156758 @default.
- W4313388514 cites W1503911112 @default.
- W4313388514 cites W1509295821 @default.
- W4313388514 cites W1542914257 @default.
- W4313388514 cites W1593162059 @default.
- W4313388514 cites W1598959554 @default.
- W4313388514 cites W1972089516 @default.
- W4313388514 cites W1978129445 @default.
- W4313388514 cites W1985937700 @default.
- W4313388514 cites W1989551858 @default.
- W4313388514 cites W2007088122 @default.
- W4313388514 cites W2010641113 @default.
- W4313388514 cites W2026946964 @default.
- W4313388514 cites W2035598447 @default.
- W4313388514 cites W2051442039 @default.
- W4313388514 cites W2052825152 @default.
- W4313388514 cites W2060939952 @default.
- W4313388514 cites W2068095778 @default.
- W4313388514 cites W2073801087 @default.
- W4313388514 cites W2075560433 @default.
- W4313388514 cites W2077703622 @default.
- W4313388514 cites W2083144649 @default.
- W4313388514 cites W2096757824 @default.
- W4313388514 cites W2114483607 @default.
- W4313388514 cites W2140575373 @default.
- W4313388514 cites W2145364366 @default.
- W4313388514 cites W2159411748 @default.
- W4313388514 cites W2543210444 @default.
- W4313388514 cites W2600479920 @default.
- W4313388514 cites W2739979577 @default.
- W4313388514 cites W2743170277 @default.
- W4313388514 cites W2792105319 @default.
- W4313388514 cites W2811263086 @default.
- W4313388514 cites W2899628760 @default.
- W4313388514 cites W2970493144 @default.
- W4313388514 cites W2990548913 @default.
- W4313388514 cites W3031662768 @default.
- W4313388514 cites W3042397003 @default.
- W4313388514 cites W3116007803 @default.
- W4313388514 cites W3179914225 @default.
- W4313388514 cites W3217574164 @default.
- W4313388514 cites W4220775359 @default.
- W4313388514 cites W4229870313 @default.
- W4313388514 cites W4247375448 @default.
- W4313388514 cites W4252548492 @default.
- W4313388514 cites W4252725262 @default.
- W4313388514 cites W4253349101 @default.
- W4313388514 cites W2076344678 @default.
- W4313388514 doi "https://doi.org/10.20885/jsb.vol27.iss1.art5" @default.
- W4313388514 hasPublicationYear "2022" @default.
- W4313388514 type Work @default.
- W4313388514 citedByCount "0" @default.
- W4313388514 crossrefType "journal-article" @default.
- W4313388514 hasAuthorship W4313388514A5033468018 @default.
- W4313388514 hasAuthorship W4313388514A5038862023 @default.
- W4313388514 hasAuthorship W4313388514A5042604868 @default.
- W4313388514 hasAuthorship W4313388514A5068139790 @default.
- W4313388514 hasBestOaLocation W43133885141 @default.
- W4313388514 hasConcept C121955636 @default.
- W4313388514 hasConcept C144024400 @default.
- W4313388514 hasConcept C144133560 @default.
- W4313388514 hasConcept C162853370 @default.
- W4313388514 hasConcept C163867264 @default.
- W4313388514 hasConcept C190248442 @default.
- W4313388514 hasConcept C2776574205 @default.
- W4313388514 hasConcept C2776950860 @default.
- W4313388514 hasConcept C2780838347 @default.
- W4313388514 hasConcept C36289849 @default.
- W4313388514 hasConcept C41008148 @default.
- W4313388514 hasConcept C56739046 @default.
- W4313388514 hasConcept C74275925 @default.
- W4313388514 hasConceptScore W4313388514C121955636 @default.
- W4313388514 hasConceptScore W4313388514C144024400 @default.
- W4313388514 hasConceptScore W4313388514C144133560 @default.
- W4313388514 hasConceptScore W4313388514C162853370 @default.
- W4313388514 hasConceptScore W4313388514C163867264 @default.
- W4313388514 hasConceptScore W4313388514C190248442 @default.
- W4313388514 hasConceptScore W4313388514C2776574205 @default.
- W4313388514 hasConceptScore W4313388514C2776950860 @default.
- W4313388514 hasConceptScore W4313388514C2780838347 @default.
- W4313388514 hasConceptScore W4313388514C36289849 @default.
- W4313388514 hasConceptScore W4313388514C41008148 @default.
- W4313388514 hasConceptScore W4313388514C56739046 @default.
- W4313388514 hasConceptScore W4313388514C74275925 @default.
- W4313388514 hasLocation W43133885141 @default.
- W4313388514 hasOpenAccess W4313388514 @default.
- W4313388514 hasPrimaryLocation W43133885141 @default.
- W4313388514 hasRelatedWork W1500790775 @default.
- W4313388514 hasRelatedWork W1608482519 @default.