Journal article
The Multiple Roles of the Finance Organization: Determinants, Effectiveness, and the Moderating Influence of Information System Integration
Journal of management accounting research, v 26(2)
01 Sep 2014
Featured in Collection : UN Sustainable Development Goals @ Drexel
Abstract
This study focuses on three broad Finance organization roles: reporting, compliance, and internal control/risk management (RCCR); performance management; and strategic partner. Using data from a global survey of 832 firms, we examine the determinants of the various roles' importance and their relation with Finance effectiveness. While the effects of organizational change, market growth, international operations, firm size, decentralization, and industry on Finance responsibilities vary depending upon the role, we find little evidence of tradeoffs between the various roles. Instead, we find evidence of complementarities between roles, whereby greater emphasis on one role is associated with greater Finance effectiveness in the other roles. Additionally, we find that information system integration (ISI) not only has a positive direct impact on effectiveness in all three roles, but also interacts with the importance placed on RCCR and performance management roles to improve the Finance organization's effectiveness at carrying out these responsibilities.
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Details
- Title
- The Multiple Roles of the Finance Organization: Determinants, Effectiveness, and the Moderating Influence of Information System Integration
- Creators
- Hsihui Chang - Drexel UniversityChristopher D. Ittner - University of PennsylvaniaMichael T. Paz - Drexel University
- Publication Details
- Journal of management accounting research, v 26(2)
- Publisher
- Amer Accounting Assoc
- Number of pages
- 32
- Grant note
- KPMG EY
- Resource Type
- Journal article
- Language
- English
- Academic Unit
- Accounting
- Web of Science ID
- WOS:000216560000001
- Scopus ID
- 2-s2.0-84960375411
- Other Identifier
- 991019168625504721
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InCites Highlights
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- Collaboration types
- Domestic collaboration
- Web of Science research areas
- Business, Finance