When Does Information Technology Investment Matter for Accounting Information System Quality? The Moderating Role of Firm Age

Amid rapid digital transformation in emerging economies, firms face increasing pressure to modernize accounting information systems (AIS) to enhance transparency and decision usefulness. Limited evidence exists on when IT investment yields differential returns across firm life-cycle stages, particularly in transition economies. Vietnam, as a transition economy with a state-led digital transformation agenda, provides a relevant context to examine whether firm age moderates the relationship between information technology (IT) investment and AIS quality. AIS quality is conceptualized through two dimensions: system quality and information quality. Using survey data from 649 Vietnamese enterprises, the study employs SPSS and the PROCESS macro (version 4.2) to test moderation effects. The results show that IT investment positively affects both system quality and information quality, while firm age also has a positive direct effect on AIS quality. However, the interaction between IT investment and firm age is negative, indicating that the marginal benefits of IT investment are weaker in mature firms than in younger firms, as structural rigidity and legacy system constraints limit the effective leverage of additional IT investment despite higher baseline AIS quality. The study contributes by linking the IS Success Model with an Organizational information processing theory-based contingency perspective, identifying firm age as a structural boundary condition that explains heterogeneous IT returns within an institutional digital governance context. The findings suggest that managers and policymakers should align digital investment and regulatory strategies with organizational maturity to support sustainable digital business ecosystems.

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Publication Details

Journal
Administrative Sciences
Published
2026-04-27
DOI
https://doi.org/10.3390/admsci16050204
Primary Topic
Technology Adoption and User Behaviour
Type
article
Field-Weighted Citation Impact
0.00

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article

When Does Information Technology Investment Matter for Accounting Information System Quality? The Moderating Role of Firm Age

Robert C. Rickards, Vu Thi Thanh Binh, Nguyen Thi Hong Duyen
Administrative Sciences
Technology Adoption and User Behaviour
article

When Does Information Technology Investment Matter for Accounting Information System Quality? The Moderating Role of Firm Age

Robert C. Rickards, Vu Thi Thanh Binh, Nguyen Thi Hong Duyen
article en

Abstract

Amid rapid digital transformation in emerging economies, firms face increasing pressure to modernize accounting information systems (AIS) to enhance transparency and decision usefulness. Limited evidence exists on when IT investment yields differential returns across firm life-cycle stages, particularly in transition economies. Vietnam, as a transition economy with a state-led digital transformation agenda, provides a relevant context to examine whether firm age moderates the relationship between information technology (IT) investment and AIS quality. AIS quality is conceptualized through two dimensions: system quality and information quality. Using survey data from 649 Vietnamese enterprises, the study employs SPSS and the PROCESS macro (version 4.2) to test moderation effects. The results show that IT investment positively affects both system quality and information quality, while firm age also has a positive direct effect on AIS quality. However, the interaction between IT investment and firm age is negative, indicating that the marginal benefits of IT investment are weaker in mature firms than in younger firms, as structural rigidity and legacy system constraints limit the effective leverage of additional IT investment despite higher baseline AIS quality. The study contributes by linking the IS Success Model with an Organizational information processing theory-based contingency perspective, identifying firm age as a structural boundary condition that explains heterogeneous IT returns within an institutional digital governance context. The findings suggest that managers and policymakers should align digital investment and regulatory strategies with organizational maturity to support sustainable digital business ecosystems.

Administrative SciencesVol. 16(5)
German Police University (DE), Hanoi University of Industry (VN)
Đại học Quốc gia Hà Nội
Responsible consumption and production
Openalex Percentile: Top 4%
Technology Adoption and User Behaviour
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