The concept of alignment or fit has been debated in the literature and a number of approaches have been developed to operationalise the concept. Venkatraman (1989) provided six different perspectives from which fit could be defined and studied. Different approaches require different mathematical models and have different theoretical implications (Bergeron et al. 2001). The moderation and matching approaches have been used by a
number of researchers in both the accounting and information system literatures. Other approaches are still in their exploratory stages and thus require further development (Cragg et al. 2002). This study modelled fit using the moderation approach because of the weight of evidence in favour of this approach (see, for example, Chan et al. 1997; Cragg et al., 2002; Hussin et al. 2002). The moderation perspective assumes that alignment reflects
synergy. Therefore, alignment is calculated as the interaction between two measures which, in this case, are AIS requirements and AIS capacity. For example, AIS capacity has a different impact on a high value for the AIS requirements compared with a low value. The greater the value of AIS capacity, the higher the effect of AIS requirements on performance (Ismail & King 2005
The concept of alignment or fit has been debated in the literature and a number of approaches have been developed to operationalise the concept. Venkatraman (1989) provided six different perspectives from which fit could be defined and studied. Different approaches require different mathematical models and have different theoretical implications (Bergeron et al. 2001). The moderation and matching approaches have been used by a
number of researchers in both the accounting and information system literatures. Other approaches are still in their exploratory stages and thus require further development (Cragg et al. 2002). This study modelled fit using the moderation approach because of the weight of evidence in favour of this approach (see, for example, Chan et al. 1997; Cragg et al., 2002; Hussin et al. 2002). The moderation perspective assumes that alignment reflects
synergy. Therefore, alignment is calculated as the interaction between two measures which, in this case, are AIS requirements and AIS capacity. For example, AIS capacity has a different impact on a high value for the AIS requirements compared with a low value. The greater the value of AIS capacity, the higher the effect of AIS requirements on performance (Ismail & King 2005
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