Nowadays, accounting departments highly rely on accounting information systems to make decisions based on current, updated, and contemporary data. And, most accounting practices can be enhanced by emerging technologies coupled with accounting information systems. Therefore, contemporary accounting information systems (AIS) coupled with emerging technologies is the highest priority in organizations to make decisions that can contribute to strategic flexibility and performance of the organizations. The objective of the study is to identify the role of information systems infrastructure integration (ISII) on strategic flexibility and innovation (SFI) through the mediated role of information systems (IS)-enabled strategic enterprise management (IS-SEM) practices and decision-making performance (DMP). The study is based on contemporary literature in the field of emerging technologies in accounting information systems particularly business intelligence and analytics (BI &A). Resource-based view had been applied to create novel constructs to test the research framework and hypothesis. The research framework and hypothesis are tested based on 388 organizations from Brazil and USA. The results reflect that information systems infrastructure integration impacts strategic flexibility and innovations in organizations. Further, there is no difference observed between North American and South American organizations. The results of the research suggest that accounting information systems (AIS) practitioners and researchers should look beyond emerging technologies investments and shift their attention to how information systems infrastructure integration (ISII) and information systems-enabled strategic enterprise management (IS-SEM) practices can leverage decision-making performance (DMP) and impact on strategic flexibility and innovation.

Purpose: The paper aims to establish the role of enterprise information systems strategies (ISS) enabled by business strategies for attaining organizational innovativeness (ORIN) mediated by performance (decision-making and business processes) under environmental turbulence.Design/methodology/approach: The research framework is developed based on theoretical grounding and validated with the help of 408 responses from Brazil using SmartPLS path modeling.Findings: The results of the research suggest that the resource orchestra of enterprise information systems strategy-enabled strategy-making can be a viable alternative to enhance innovation activities in the organizations through the mediated role of performance (decision-making and business process).Practical implications: The research demonstrates the role of business function (information systems) strategy enabled overall business strategy-making for achieving innovations in the organization. Fortune organizations are exploiting the information systems strategy enabled business strategy for innovations in the organization; such as Amazon, Walmart, Costco, etc.Originality/value: The proposed and validated model is a contribution to the enterprise information systems strategy theory. This model presents the role of resource orchestras in achieving innovations in organizations.

Purpose: The research aims to identify the impacts of strategic knowledge (SK) and information technology capabilities (ITC) on innovation ambidexterity (IAM) through business process performance (BPP).Design/methodology/approach: The research framework is developed based on the theoretical grounding of resource orchestration (RO) (SK and ITC) impacts on IAM. The structural equation modeling (SEM) technique was used to test the research framework on a sample of 441 responses from Brazilian firms.Findings: The results suggest that SK and ITC facilitate BPP, resulting in IAM. The findings also suggested differences in path coefficients in the SK and ITC of the business value generation process framework under environmental turbulence (ET). Finally, a strong SK of ITC is especially important in enabling BPP and IAM in large firms. Another case of most manufacturing and service firms demonstrated that both SK and ITC are essential to impacting IAM through BPP mediation.Practical implications: The findings provide insight into how professionals can think and plan carefully to align SK and ITC for achieving balanced innovation and improving BPP in the dynamic business environment.Originality/value: The study establishes a relationship between SK, ITC, BPP and IAM. The study developed novel constructs of SK and ITC and tested them, which gives new insight and links among the constructs.

Purpose: The study aims to investigate how enterprise information systems strategies-enabled strategy-making (ISS-SM) influences organizational agility (OA) via the mediated role of IT-enabled dynamic capabilities (ITDC) under environmental dynamism (ED). The study also investigates natural country moderation associated with the business context of the countries where the respondents are located might influence these relationships.Design/methodology/approach: The study aims to investigate how enterprise ISS-SM influences OA via the mediated role of ITDC under ED. The study also investigates natural country moderation associated with the business context of the countries where the respondents are located that might influence these relationships.Findings: The results demonstrate that ISS-SM influences ITDC to gain OA independent of the ED level. Indian and Brazilian firms show no different effects in the relationship of the research model. However, post hoc analysis revealed that strong ISS-SM on OA is fully mediated by ITDC under higher ED with a substantial coefficient of determination, more prominent for Indian firms characterized by young-age and middle-size firms, agribusiness and government sectors.Research limitations/implications: The fundamental to enabling practice and praxis of the strategy-as-practice approach to OA gains mediated through ITDC in different business context conditions.Originality/value: The research contributes to extending the literature on the enterprise information systems strategy and information technologies capabilities.

Purpose: This study develops the idea that resource orchestration (RO) of ISS-enabled strategy-making (ISS-SM) can influence dynamic and improvisational capabilities in innovation resulting in corporate performance (CP) gains under a hostile environment.Design/methodology/approach: The structural equation modeling is applied to the data collected from 551 Brazilian firms.Findings: The results suggest that ISS-SM facilitates dynamic and improvisational capabilities in innovation, consequently promoting CP. The research also showed that, under conditions of high environmental hostility, the impact of improvisational capabilities in innovation on CP is significantly amplified. Finally, in the specific case of high hostility, ISS-SM is especially important in enabling organizational capabilities on CP, for digital mastery firms, large firms in the manufacturing and services sectors.Practical implications: The findings provide insights on how RO of ISS and resource management action enable strategy-making to leverage innovation and corporate performance during an uncertain environment.Originality/value: This study developed an original contribution to resource orchestration, information systems strategies, and strategy-making literature through developing a novel construct of ISS-enabled strategy-making to enhance proximate and distal outcomes under a hostile environment.

A central question for researchers and practitioners is whether and how knowledge management strategy (KMS) and information technology (IT) strategy alignment can help attain a competitive advantage. To address this question, this study draws on information strategic alignment (ITSA), and empirically examines the relationship between a firm’s KMS and IT on competitive performance. The survey examined empirical data from 225 Brazilian companies using the partial least squares path modeling to test the hypotheses proposed herein. The findings demonstrated that KMS exert significant, positive effects on ITSA, benefits of IT use (BUTI), business process performance (BPP), and firm performance (FP). The results suggest that researchers and practitioners should look beyond the direct effects on FP, and identify how KMS and ITSA can be leveraged to enable and support BPP, and thereby contributed to knowledge management strategy and IT business value literature.