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Keywords: dynamic AIS capability
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Journal Articles
Journal of Information Systems (2015) 29 (3): 123–149.
Published: 01 September 2015
... outcomes. We suggest that building a dynamic AIS capability enables accounting process and organizational performance. Using the dynamic capabilities framework ( Teece 2007 ) we propose that a dynamic AIS capability can be developed through the synergy of three competencies: having (1) a flexible AIS, (2...