Revisiting fit between AIS design and performance with the analyzer strategic-type [An article from: International Journal of Accounting Information Systems]

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Description:
In considering the Miles and Snow analyzer strategic-type, this paper re-examines the relationship between strategic choice, accounting information systems design (AIS), and business-unit performance. This paper also examines the construct validity of the variables considered in the study. In response to previous studies that called for triangulation of variables with other sources, the validity of the results have been improved by using a multi-method, multiple-respondent approach for business strategy classification and business-unit performance assessment. Results of a research survey and secondary data analysis of 88 Canadian business units suggest that for prospector strategic-types, and to a lesser extent for defender strategic-types, broad-scope AIS is associated with higher performance. Managers of prospector and defender units need external, non-financial, and future-oriented information for decision-making, which represents an evolution in defenders' information needs. Results also support the assumption that information needs of analyzer strategic-type units differ from those of defender units.