User competency of accounting information system, sustainable innovation and value creation among family businesses

Abstract

The study examined the extent to which the user competencies such as accounting knowledge, educational level, experience, motivation and training impact accounting information system and value creation among family businesses. The study further examined the interaction effect of sustainable innovation in the relationship between user competency of accounting Information system and value creation. The target population consisted of all accounting staff working in various family businesses in the Central Region of Ghana with a sample size of eighty-six (86). The researcher used questionnaires to gather data from the respondents. The data was analyzed using descriptive and inferential statistics with the aid of Statistical Package for the Social Sciences (SPSS). The study found that training, experience, educational level, and motivation had a significantly positive impact on value creation whiles accounting knowledge had an insignificant and negative effect on value creation. The finding also showed that sustainable innovation does not strengthen the association between user competency of accounting information system and value creation. Overall, the results contribute to an emerging area within accounting function effectiveness that highlights the significance of understanding the implementation process in adopting and in implementing proactive accounting information system within all institution in Ghana.