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Information systems maturity, knowledge sharing, and firm performance

Yanchao Rao (School of Accountancy, Shanghai University of Finance and Economics, Shanghai, China)
Ken H Guo (Accounting department. California State University, Fullerton, California, USA)
Ye Chen (BearingPoint, Shanghai, China)

International Journal of Accounting & Information Management

ISSN: 1834-7649

Article publication date: 5 May 2015

1665

Abstract

Purpose

The purpose of this paper is to investigate how and why information systems (IS) enhance firm performance (FP) from a knowledge management perspective. Drawing upon the knowledge-view of the firm and organizational learning theories, we develop and empirically test a theoretical model where knowledge sharing (KS) plays a mediating role between IS maturity (ISM) and FP.

Design/methodology/approach

Data were collected through a survey of business managers in China. The model was tested by using the partial least squares structural equation modeling approach.

Findings

The results provide support for the propose research model and confirm that ISM is positively associated with FP, and KS partially mediates the effects of ISM.

Originality/value

This study contributes to the IS literature by reconceptualizing the ISM construct and testing the mediating effect of KS and, thus, offers some answers to the “how-and-why” question about the value of IS.

Keywords

Citation

Rao, Y., Guo, K.H. and Chen, Y. (2015), "Information systems maturity, knowledge sharing, and firm performance", International Journal of Accounting & Information Management, Vol. 23 No. 2, pp. 106-127. https://doi.org/10.1108/IJAIM-11-2013-0060

Publisher

:

Emerald Group Publishing Limited

Copyright © 2015, Emerald Group Publishing Limited

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