تصفح Accounting & Information Systems حسب المؤلف "Mahama, Habib"
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Does business intelligence mediate the relationship between ERP and management accounting practices?
Youssef, Mayada Abd El Aziz; Mahama, Habib ( Emerald , 2021 , Article)Purpose: The purpose of this study is to investigate the role of business intelligence and analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP) and three sets of management accounting ... -
Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances
Mahama, Habib; Wang, Zhichao ( Wiley-Blackwell , 2023 , Article)We examine the effects of interactive and diagnostic uses of performance measurement systems (PMSs) on two behavioural factors (procedural fairness perception and cooperation) in inter-firm alliances. We further investigate ... -
The mediating role of management control system characteristics in the adoption of management accounting techniques
Youssef, Mayada Abd El Aziz; Moustafa, Esam E.; Mahama, Habib ( Emerald , 2020 , Article)Purpose: This study aims to investigate the mediating role of management control system (MCS) characteristics in the relationship between state type, reflected through societal institutions (SIs), and two sets of management ... -
New development: Enabling enterprise risk management maturity in public sector organizations
Mahama, Habib; Elbashir, Mohamed; Sutton, Steve; Arnold, Vicky ( Taylor & Francis , 2020 , Article)Public sector reforms have led to risk management gaining prominence as a means for effective service delivery and a tool for accountability. The public sector has seen regulatory changes intended to empower managers to ... -
New development: Enabling enterprise risk management maturity in public sector organizations
Mahama, Habib; Elbashir, Mohamed; Sutton, Steve; Arnold, Vicky ( Taylor & Francis , 2020 , Article)Public sector reforms have led to risk management gaining prominence as a means for effective service delivery and a tool for accountability. The public sector has seen regulatory changes intended to empower managers to ... -
Principles-based risk regulatory reforms and management control practices: a field study
Mahama, Habib; Rana, Tarek; Marjoribanks, Timothy; Elbashir, Mohamed Z. ( Emerald , 2022 , Article)Purpose: Government reforms have seen shifts from rules-based to principles-based risk regulatory governance. This paper examines the effects of principles-based risk regulatory reforms on public sector risk management ... -
Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence
Elbashir, Mohamed Z.; Sutton, Steve G.; Mahama, Habib; Arnold, Vicky ( Wiley , 2020 , Article)The purpose of this study is to examine whether the interactive effects of integrated information systems (IIS) and business intelligence (BI)-enabled management control system (MCS) lead to the assimilation of integrated ... -
The use of performance information in strategic decision making in public organizations
Abdel-Maksoud, Ahmed; Elbanna, Said; Mahama, Habib; Pollanen, Raili ( Emerald Publishing Limited , 2015 , Article)Purpose – The purpose of this paper is to investigate how the importance of different components of strategic performance measurement systems (SPMS) and their deployment influence the use of performance information from ...