Abstract:
The importance of the application of AIS is crucial
for any organizations as they face tough competition due to
volatile changes in technology. The important issue is whether
ERP implementation increases the Accounting Practices (APs),
consequently to achieve the goals of firms. Thus, the main purpose
of this study was to examine the effect of ERP System Quality
(ERPSQ) and Accounting Information Quality (ACIQ) on APs
moderated by User Competency (UC) in an ERP environment.
The primary data were collected for this study using
self-administered structured questionnaire from 217 accounting
practitioners of public listed companies in Sri Lanka. Moreover,
structural equation modelling techniques (SEM) were used to
construct the model and it showed the good model fit with the
identified constructs. The study developed the hypothesis based on
the conceptual model that there was a significant relationship
between ERPSQ and APs and there was a significant relationship
between ACIQ and APs. The study revealed that both ERPSQ and
ACIQ were significantly influenced on APs in public listed firms
in Sri Lanka. Moreover, the ACIQ had mediating effect between
ERPSQ and APs. In addition, it was proved that UC provides a
moderating effect between AIS and APs. Moreover, The novelty of
this paper was the contribution of both theoretically and
empirically to the information system success model through AIS
in ERP system. Further, it also contributed to ACIQ to APs.
