The study analyses the impact of Computerised Accounting Information Systems (CAIS) on organisational performance (OP) and, specifically, the facilitation by cybernetic feedback loops (CFLs). Furthermore, it examines the role of industry-specific factors (ISF) and management practices (MP) in determining the efficacy of CAIS for large-scale automotive manufacturing organisations within China.
This study involved gathering data from 320 information systems managers and financial controllers, employing a stratified random sampling technique within selected groups of automotive manufacturing companies in China. The analysis used Partial Least Squares Structural Equation Modelling (PLS-SEM).
This PLS-SEM study indicates that while CAIS does not directly affect CFLs, the integration of these CFLs significantly enhances OP when used alongside ISF and MP. The findings indicate that ISF and MP play a significant role in shaping CAIS’s overall performance, further amplifying the beneficial impact of CFLs on CAIS’s general efficiency across the organisation.
The results indicate that achieving OP goals through implementing a CAIS is feasible only by adopting CFLs and considering ISF and MP in its deployment strategy.
This paper contributes to the existing literature by highlighting the role of CFLs in pursuing optimal CAIS effectiveness while also underscoring the importance of ISF within the automotive manufacturing sector in China.
