{"id":"https://openalex.org/W4365509035","doi":"https://doi.org/10.3390/electronics12081866","title":"Accounting Information Systems as Mediator for Digital Technology and Strategic Performance Interplay","display_name":"Accounting Information Systems as Mediator for Digital Technology and Strategic Performance Interplay","publication_year":2023,"publication_date":"2023-04-14","ids":{"openalex":"https://openalex.org/W4365509035","doi":"https://doi.org/10.3390/electronics12081866"},"language":"en","primary_location":{"id":"doi:10.3390/electronics12081866","doi":"https://doi.org/10.3390/electronics12081866","is_oa":true,"landing_page_url":"https://doi.org/10.3390/electronics12081866","pdf_url":"https://www.mdpi.com/2079-9292/12/8/1866/pdf?version=1681540984","source":{"id":"https://openalex.org/S4210202905","display_name":"Electronics","issn_l":"2079-9292","issn":["2079-9292"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Electronics","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.mdpi.com/2079-9292/12/8/1866/pdf?version=1681540984","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041351646","display_name":"Abdelmohsen A. Nassani","orcid":"https://orcid.org/0000-0001-9658-8299","observed_orcids":["https://orcid.org/0000-0001-9658-8299"]},"institutions":[{"id":"https://openalex.org/I28022161","display_name":"King Saud University","ror":"https://ror.org/02f81g417","country_code":"SA","type":"education","lineage":["https://openalex.org/I28022161"]}],"countries":["SA"],"is_corresponding":false,"raw_author_name":"Abdelmohsen A. Nassani","raw_affiliation_strings":["Department of Management, College of Business Administration, King Saud University, P.O. Box 71115, Riyadh 11587, Saudi Arabia"],"raw_orcid":"https://orcid.org/0000-0001-9658-8299","affiliations":[{"raw_affiliation_string":"Department of Management, College of Business Administration, King Saud University, P.O. Box 71115, Riyadh 11587, Saudi Arabia","institution_ids":["https://openalex.org/I28022161"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5043702410","display_name":"Zahid Yousaf","orcid":"https://orcid.org/0000-0002-7903-9420","observed_orcids":["https://orcid.org/0000-0002-7903-9420"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Zahid Yousaf","raw_affiliation_strings":["Higher Education Department, Government College of Management Sciences, Mansehra 21300, Pakistan"],"raw_orcid":"https://orcid.org/0000-0002-7903-9420","affiliations":[{"raw_affiliation_string":"Higher Education Department, Government College of Management Sciences, Mansehra 21300, Pakistan","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5032930979","display_name":"Adriana Grigorescu","orcid":"https://orcid.org/0000-0003-4212-6974","observed_orcids":["https://orcid.org/0000-0003-4212-6974"]},"institutions":[{"id":"https://openalex.org/I135790613","display_name":"National School of Political Science and Public Administration","ror":"https://ror.org/05750v978","country_code":"RO","type":"education","lineage":["https://openalex.org/I135790613"]},{"id":"https://openalex.org/I33800924","display_name":"Academia Oamenilor de \u0218tiin\u021b\u0103 din Rom\u00e2nia","ror":"https://ror.org/04ybnj478","country_code":"RO","type":"facility","lineage":["https://openalex.org/I33800924"]}],"countries":["RO"],"is_corresponding":true,"raw_author_name":"Adriana Grigorescu","raw_affiliation_strings":["Academy of Romanian Scientists, Ilfov Street 3, 050094 Bucharest, Romania","Department of Public Management, Faculty of Public Administration, National University of Political Studies and Public Administration, Expozitiei Boulevard 30A, 012244 Bucharest, Romania"],"raw_orcid":"https://orcid.org/0000-0003-4212-6974","affiliations":[{"raw_affiliation_string":"Academy of Romanian Scientists, Ilfov Street 3, 050094 Bucharest, Romania","institution_ids":["https://openalex.org/I33800924"]},{"raw_affiliation_string":"Department of Public Management, Faculty of Public Administration, National University of Political Studies and Public Administration, Expozitiei Boulevard 30A, 012244 Bucharest, Romania","institution_ids":["https://openalex.org/I135790613"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5043863640","display_name":"Oana Opri\u015fan","orcid":"https://orcid.org/0000-0001-7850-2359","observed_orcids":["https://orcid.org/0000-0001-7850-2359"]},"institutions":[{"id":"https://openalex.org/I155936010","display_name":"Ovidius University","ror":"https://ror.org/050ccpd76","country_code":"RO","type":"education","lineage":["https://openalex.org/I155936010"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Oana Oprisan","raw_affiliation_strings":["Department of Finance and Accounting, Faculty of Economic Science, Ovidius University of Constan\u021ba, Mamaia Boulevard 124, 900527 Constanta, Romania"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Finance and Accounting, Faculty of Economic Science, Ovidius University of Constan\u021ba, Mamaia Boulevard 124, 900527 Constanta, Romania","institution_ids":["https://openalex.org/I155936010"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5021769218","display_name":"Mohamed Haffar","orcid":"https://orcid.org/0000-0001-7104-0024","observed_orcids":["https://orcid.org/0000-0001-7104-0024","https://orcid.org/0000-0002-8097-6243"]},"institutions":[{"id":"https://openalex.org/I79619799","display_name":"University of Birmingham","ror":"https://ror.org/03angcq70","country_code":"GB","type":"education","lineage":["https://openalex.org/I79619799"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Mohamed Haffar","raw_affiliation_strings":["Department of Management, Birmingham Business School, University of Birmingham, Birmingham B15 2TY, UK"],"raw_orcid":"https://orcid.org/0000-0001-7104-0024","affiliations":[{"raw_affiliation_string":"Department of Management, Birmingham Business School, University of Birmingham, Birmingham B15 2TY, UK","institution_ids":["https://openalex.org/I79619799"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":5,"corresponding_author_ids":["https://openalex.org/A5032930979","https://openalex.org/A5043702410"],"corresponding_institution_ids":["https://openalex.org/I135790613","https://openalex.org/I33800924"],"apc_list":{"value":2000,"currency":"CHF","value_usd":2224},"apc_paid":{"value":2000,"currency":"CHF","value_usd":2224},"fwci":5.1748,"has_fulltext":true,"cited_by_count":18,"citation_normalized_percentile":{"value":0.95079925,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":99},"biblio":{"volume":"12","issue":"8","first_page":"1866","last_page":"1866"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.7324000000953674,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.7324000000953674,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12885","display_name":"Digital Innovation in Industries","score":0.16089999675750732,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.03290000185370445,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":0.9559999704360962},{"id":"https://openalex.org/keywords/digital-technologies","display_name":"digital technologies","score":0.9929999709129333},{"id":"https://openalex.org/keywords/strategic-performance","display_name":"strategic performance","score":0.9620000123977661},{"id":"https://openalex.org/keywords/digital-innovation","display_name":"digital innovation","score":0.9350000023841858},{"id":"https://openalex.org/keywords/mediating-effect","display_name":"mediating effect","score":0.8510000109672546},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9829999804496765},{"id":"https://openalex.org/keywords/electronics-companies","display_name":"electronics companies","score":0.8379999995231628},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.5059999823570251}],"concepts":[{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.7134614586830139},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.5455607175827026},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.519390881061554},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.45810556411743164},{"id":"https://openalex.org/C129011618","wikidata":"https://www.wikidata.org/wiki/Q7621821","display_name":"Strategic alignment","level":4,"score":0.41751521825790405},{"id":"https://openalex.org/C48243021","wikidata":"https://www.wikidata.org/wiki/Q932522","display_name":"Strategic planning","level":2,"score":0.38563787937164307},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3665476441383362},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.21405553817749023},{"id":"https://openalex.org/C108578832","wikidata":"https://www.wikidata.org/wiki/Q7621835","display_name":"Strategic financial management","level":3,"score":0.12971064448356628},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.3390/electronics12081866","doi":"https://doi.org/10.3390/electronics12081866","is_oa":true,"landing_page_url":"https://doi.org/10.3390/electronics12081866","pdf_url":"https://www.mdpi.com/2079-9292/12/8/1866/pdf?version=1681540984","source":{"id":"https://openalex.org/S4210202905","display_name":"Electronics","issn_l":"2079-9292","issn":["2079-9292"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Electronics","raw_type":"journal-article"},{"id":"pmh:oai:pure.atira.dk:openaire/6b1c5e34-05fb-4608-bc04-9750b365ae33","doi":null,"is_oa":true,"landing_page_url":"https://research.birmingham.ac.uk/en/publications/6b1c5e34-05fb-4608-bc04-9750b365ae33","pdf_url":null,"source":{"id":"https://openalex.org/S4306402634","display_name":"University of Birmingham Research Portal (University of Birmingham)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I79619799","host_organization_name":"University of Birmingham","host_organization_lineage":["https://openalex.org/I79619799"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Nassani, A A, Yousaf, Z, Grigorescu, A, Oprisan, O & Haffar, M 2023, 'Accounting Information Systems as Mediator for Digital Technology and Strategic Performance Interplay', Electronics (Switzerland), vol. 12, no. 8, 1866. https://doi.org/10.3390/electronics12081866","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.3390/electronics12081866","doi":"https://doi.org/10.3390/electronics12081866","is_oa":true,"landing_page_url":"https://doi.org/10.3390/electronics12081866","pdf_url":"https://www.mdpi.com/2079-9292/12/8/1866/pdf?version=1681540984","source":{"id":"https://openalex.org/S4210202905","display_name":"Electronics","issn_l":"2079-9292","issn":["2079-9292"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Electronics","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9","score":0.8970999717712402}],"study_designs":[],"awards":[{"id":"https://openalex.org/G5352009363","display_name":null,"funder_award_id":"RSP2023R87","funder_id":"https://openalex.org/F4320321145","funder_display_name":"King Saud University"}],"funders":[{"id":"https://openalex.org/F4320321145","display_name":"King Saud University","ror":"https://ror.org/02f81g417"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4365509035.pdf","grobid_xml":"https://content.openalex.org/works/W4365509035.grobid-xml"},"referenced_works_count":56,"referenced_works":["https://openalex.org/W577635255","https://openalex.org/W622229265","https://openalex.org/W1512325781","https://openalex.org/W1979605513","https://openalex.org/W1980801673","https://openalex.org/W1988050849","https://openalex.org/W2044274284","https://openalex.org/W2044589776","https://openalex.org/W2080770993","https://openalex.org/W2101000102","https://openalex.org/W2118807205","https://openalex.org/W2119486295","https://openalex.org/W2136904762","https://openalex.org/W2147254034","https://openalex.org/W2398844059","https://openalex.org/W2418057537","https://openalex.org/W2604599489","https://openalex.org/W2613387753","https://openalex.org/W2765280112","https://openalex.org/W2790148163","https://openalex.org/W2891799597","https://openalex.org/W2899741046","https://openalex.org/W2903871121","https://openalex.org/W2948706555","https://openalex.org/W2962846076","https://openalex.org/W3013427920","https://openalex.org/W3016625703","https://openalex.org/W3021086664","https://openalex.org/W3021655875","https://openalex.org/W3031453811","https://openalex.org/W3083084666","https://openalex.org/W3092001242","https://openalex.org/W3094012768","https://openalex.org/W3097832959","https://openalex.org/W3129886284","https://openalex.org/W3132152681","https://openalex.org/W3136083486","https://openalex.org/W3156185312","https://openalex.org/W3159109900","https://openalex.org/W3160687300","https://openalex.org/W3167551419","https://openalex.org/W3186884595","https://openalex.org/W3190169000","https://openalex.org/W3202582446","https://openalex.org/W3209768108","https://openalex.org/W3210902368","https://openalex.org/W3211792225","https://openalex.org/W3214713923","https://openalex.org/W4200068099","https://openalex.org/W4200393289","https://openalex.org/W4214730135","https://openalex.org/W4221080673","https://openalex.org/W4230637740","https://openalex.org/W4292376506","https://openalex.org/W4318833661","https://openalex.org/W4322746594"],"related_works":["https://openalex.org/W7215334050","https://openalex.org/W4382983076","https://openalex.org/W4221080673","https://openalex.org/W4410063163","https://openalex.org/W7202385483","https://openalex.org/W7218520039","https://openalex.org/W7213323338","https://openalex.org/W4399489678","https://openalex.org/W4411339657","https://openalex.org/W4390410940"],"abstract_inverted_index":{"Digital":[0],"technology":[1,22,80,109],"(DT)":[2],"has":[3],"been":[4],"broadly":[5],"studied":[6],"in":[7,10,23,51,104,129,180,196,220],"industry":[8,131],"and":[9,29,56,66,69,97,110,127,149,213,226,239],"scholarly":[11],"research.":[12],"This":[13,158,190],"study":[14,44,159,191],"aimed":[15],"to":[16,120,132,138,143,145,150,168],"examine":[17],"the":[18,24,31,35,46,52,105,130,152,163,173,197,200,208,214,221,244],"use":[19],"of":[20,26,34,48,115,155,162,166,203,211,217,230,247],"digital":[21,49,79,98,108,136,141,218],"attainment":[25],"strategic":[27,57,85,111,153,188,204,245],"performance":[28,154,205,246],"considered":[30],"mediating":[32,95,209],"role":[33,103,210,216],"accounting":[36],"information":[37,170],"systems":[38],"(AISs)":[39],"between":[40,54,107,223],"them.":[41],"Furthermore,":[42],"this":[43,116,231],"explored":[45],"moderation":[47],"innovation":[50,99,147,219],"linkage":[53],"DT":[55],"performance.":[58,86,112,189,227],"For":[59],"data":[60],"collection,":[61],"326":[62],"questionnaires":[63],"were":[64,73],"collected,":[65],"quantitative":[67],"methods":[68],"random":[70],"sampling":[71],"techniques":[72],"used.":[74],"The":[75,87,113,228],"results":[76,114],"showed":[77],"that":[78,91,234],"is":[81,160],"directly":[82],"associated":[83],"with":[84],"findings":[88],"also":[89,192],"confirm":[90],"AISs":[92,212,235],"play":[93],"a":[94,101,194],"role,":[96],"plays":[100],"moderating":[102,215],"association":[106,222],"research":[117,167,232],"encourage":[118],"businesses":[119],"utilize":[121],"opportunities":[122],"for":[123],"growing":[124],"advanced":[125],"technologies":[126,175],"developments":[128],"take":[133],"up":[134],"novel":[135],"technologies,":[137],"advance":[139],"their":[140,156],"abilities":[142],"grow":[144],"be":[146],"leaders,":[148],"boost":[151,186],"firms.":[157,249],"one":[161],"first":[164],"pieces":[165],"provide":[169],"on":[171,243],"how":[172],"latest":[174],"could":[176],"have":[177,240],"an":[178,241],"influence":[179,242],"making":[181],"innovative":[182],"products/services":[183],"and,":[184],"afterward,":[185],"firms\u2019":[187],"fills":[193],"gap":[195],"literature":[198],"regarding":[199],"driving":[201],"factors":[202,225],"by":[206],"defining":[207],"dynamic":[224],"outcomes":[229],"demonstrate":[233],"are":[236],"extremely":[237],"helpful":[238],"electronics":[248]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":4}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2023-04-15T00:00:00"}
