Small and medium sized companies can utillise information systems (IS) to overcome restrictions imposed by their often limited resources. This dissertation investigates which factors contribute to an IS’s success in enabling managerial accounting at small and medium sized manufacturing firms in Germany.
An adaptation of the IS Success Model is used as the research model for a quantitative empirical survey among 5,831 companies. Structural equation modelling confirms the model and reveals two major findings:
(1) The users’ Satisfaction with the IS is the strongest determinant of Net Benefits for managerial accounting. By contrast, the Perceived Usefulness of the IS has only an indirect influence.
(2) Satisfaction has a significant influence on all Net Benefits, of which Reduced Uncertainty has the largest explained variance.
| Identifer | oai:union.ndltd.org:DRESDEN/oai:qucosa:de:qucosa:27250 |
| Date | 10 October 2013 |
| Creators | Lohr, Matthias |
| Contributors | Strahringer, Susanne, Schoop, Eric, Technische Universität Dresden |
| Source Sets | Hochschulschriftenserver (HSSS) der SLUB Dresden |
| Language | English |
| Detected Language | English |
| Type | doc-type:doctoralThesis, info:eu-repo/semantics/doctoralThesis, doc-type:Text |
| Rights | info:eu-repo/semantics/openAccess |
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