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The influence of information communications technology (ICT) on cash management and financial department performance: An explanatory model
Author(s) -
SanJose Leire,
Iturralde Txomin,
Maseda Amaia
Publication year - 2009
Publication title -
canadian journal of administrative sciences / revue canadienne des sciences de l'administration
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.347
H-Index - 48
eISSN - 1936-4490
pISSN - 0825-0383
DOI - 10.1002/cjas.97
Subject(s) - treasury , information and communications technology , cash , welfare economics , business , management , business administration , finance , political science , economics , law
We delineated the extent to which various facets of information communications technology (ICT) are used and are perceived as useful by treasury managers, focusing on three indicators of financial department performance: cost savings, improvements in the quality of the information, and enhancements in the use of scenario simulations for decision making. Specifically, we examined the relationship between ICT use in cash management functions within financial departments, perceptions of the importance of cash management to treasury managers, and their perceptions of the usefulness of ICT to financial department performance. The theoretical and applied implications of these findings are discussed. Copyright © 2009 ASAC. Published by John Wiley & Sons, Ltd.