article · Cogent Business & Management
An investigation of the top five oil companies in Sudan evaluates how employees adopt accounting information systems and the resulting effects on corporate outcomes. Using survey responses from 215 employees analysed via structural equation modelling, the research examines factors such as top management support, trust, training, technical support, and perceived ease of use. The findings support three hypotheses regarding the influences on system usage. Crucially, the practical deployment and active use of accounting information systems significantly boosts both financial and non-financial performance within these energy enterprises. These insights illustrate the operational value of embedding digital accounting infrastructure into resource-sector operations, demonstrating a direct connection between software utilisation and broader organisational achievements.
Resource companies often invest heavily in enterprise software without clear evidence of its return. Demonstrating that accounting information systems significantly improve both financial and non-financial performance reassures operational leaders that digital transformation directly strengthens core business outcomes, while highlighting the organisational conditions needed to encourage staff to use these systems effectively.
The findings apply directly to enterprise software vendors, IT implementation consultants, and corporate managers deploying accounting tools in the energy sector. Because the research evaluates systems already operational among 215 professionals in major oil companies, the work reflects applied, real-world practice. Firms can use these insights to tailor training, management backing, and support workflows to improve user adoption and maximise the financial benefits of their software investments.
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Information systems have greatly enhanced companies’ capabilities to record, track, and measure performance. This study examines the factors influencing employees’ use of accounting information systems (AISs) in Sudan’s top five oil companies and investigates how these systems impact both financial and non-financial performance. Furthermore, it evaluates the effects of top management support, trust, training, technical support, and perceived ease of use on AIS usage, as well as its subsequent impact on company performance. Surveys of 215 employees collected data, and a structural equation model tested the hypotheses. The data supports three hypotheses concerning AIS usage factors. Notably, the study demonstrates that AIS usage significantly enhances both financial and non-financial performance. This article is notable for directly addressing the practical application of AISs and their impact on organisational financial and non-financial performance, highlighting the significant value of AIS implementation in the oil industry. The conclusion summarises the key findings and offers recommendations for future research in this area.
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DOI: 10.1080/23311975.2024.2369211
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