Abstract
The purpose of the study was to determine the effects of environment, strategy, and organizational characteristics on the performance of accounting information systems (AIS). The degree of environment competition (EC) and perceived environmental uncertainty (EU) were adopted as the variables of environment. This research divided strategy into four dimensions: cost leadership (CL), marketing differential (MD), innovation differential (ID), and strategy breadth (SB). Organizational characteristics were measured by organic organization structure (OS) and task uncertainty (TU). The research also chose information scope (IS), timeliness (TI), aggregation (AG) and integration (IN) as the AIS characteristics to be studied within each dimension. User participation (UP) and top management support (TS) were adopted as the variables of organization support. User satisfaction (US), operation improvement (OP), and managerial performance (MP) were used as the surrogate to measure the performance of AIS. The responses of 143 managers were drawn from a cross-industry sample in Taiwan. The path analysis, MANOVA, and OLS regression were employed to test the hypotheses. The empirical results were as follow:
First, the study illustrated the result of research model. (a) The degree of EC has direct and significant effect on IS and IN. And EU only has significant effect on IS. Besides, EC also has direct and significant effect on UP and TS. (b) This research find that CL has significant negative effect on IS, AG, IN, and TS. MD also has significant negative effect on AG and IN. CL, MD, ID, and SB were all have positive effect on TI. (c) OS has positive effect on IS, IN, and TS. TU has positive effect on IS. (d) AG and IN have positive effects on US, OP, and MP. IS has positive effect on US and TI has positive effect on MP. Finally, UP also has positive effect on US and MP.
Second, the effect of strategy on the characteristics of AIS and organization support. (a) The enterprises pursuing MD, ID, or SB strategy need more broad-scope and higher integration information than adopting CL strategy enterprise. (b) The enterprises pursuing CL, MD, or ID strategy need more timely information than adopting SB strategy enterprise. (c) The enterprises pursuing SB strategy need more aggregation information than adopting CL strategy enterprise. (d) The enterprises pursuing MD, ID, or SB strategy put more emphasis than adopting CL strategy enterprise on the UP and TS.
Third, the effect of contingency factors. (a) When a company facing higher degree of EC and EU, more broad-scope information could effectively enhance user satisfaction, operation improvement and managerial performance. (b) When a company pursuing CL strategy, higher degree of aggregation information will improve operation procedure. When a company¡¦s goal was for marketing differential, more timely and integration information were needed and less aggregated information should be provided for a better performance of OP and MP. When a company was pursuing ID strategy, AIS should provide more timely information. When a company was pursuing SB strategy, more emphasis should be on aggregation and integration information. (c) When a company pursuing MD strategy, OS structure, or facing higher TU, the emphasis on UP will improve US and MP.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0625102-194346 |
| Date | 25 June 2002 |
| Creators | Chang, Yeun-Wen |
| Contributors | none, none, none, none, Ruey-Dang Chang |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0625102-194346 |
| Rights | not_available, Copyright information available at source archive |
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