TITLE:
Computerized Accounting Information Systems and Performance of Ghanaian Manufacturing Firms: A Moderated Mediation Effect of Technological Infrastructure and Cost Efficiency
AUTHORS:
Fredrick Asare-Appiah, Cornelius Adorm-Takyi, Emmanuel Yaw Arhin, George Tackie, Edward Marfo-Yiadom, Michaella Selasi Genego
KEYWORDS:
Computerized Accounting Information Systems, Cost Efficiency, Technological Infrastructure, Firm Performance, Manufacturing Firms, Moderated Mediation
JOURNAL NAME:
Open Journal of Business and Management,
Vol.14 No.6,
November
3,
2026
ABSTRACT: This study examines the association between computerized accounting information-system (CAIS) capability and perceived performance in Ghanaian manufacturing firms, with particular emphasis on the mediating role of cost efficiency and the moderating role of technological infrastructure. Using a two-wave, 30-day time-lagged employee survey, the study reports a final analytic sample of 638 respondents in accounting, finance, operations, and managerial roles. Partial Least Squares Structural Equation Modelling (PLS-SEM) in SmartPLS 4.1.4 was used to estimate direct, mediating, moderating, and moderated-mediation relationships. CAIS did not have a statistically significant direct association with perceived firm performance. The indirect association through cost efficiency was statistically significant but negative (β = −0.043), indicating an adverse mediated pathway rather than the hypothesized beneficial mechanism. Technological infrastructure positively moderated the CAIS-performance relationship and significantly conditioned the indirect pathway: the negative indirect effect became progressively less negative as technological infrastructure increased. Accordingly, the results support the existence of moderated mediation but do not support the hypothesized direction that higher technological infrastructure strengthens a positive mediated effect. Because CAIS adoption timing and post-implementation adjustment were not measured, the negative indirect association is not interpreted as evidence that CAIS initially disrupts costs. The findings instead show that the performance implications of CAIS capability are contingent on cost-efficiency conditions and complementary technological infrastructure.