Journal of Information Technology Services (한국IT서비스학회지)

Korea Society of IT Services (한국IT서비스학회)
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Characteristics of Information System that Affect Business Performance : Focusing on Accounting Information System

업무성과에 영향을 미치는 정보시스템의 특성에 관한 실증연구 : 회계정보시스템을 중심으로

  • 오은해 (대구한의대학교 통상경제학부)
  • Received : 2012.10.28
  • Accepted : 2013.01.11
  • Published : 2013.03.31
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Abstract

As having analyzed an advance research that had looked into how characteristics of information system affect use and success of the concerned system, the study determined that system quality, information quality and service quality are the fundamental requirements for a good accounting information system. In addition, based on perceived usefulness and perceived ease of use that have been selected as major variables related to information system acceptance proposed by Davis[10], the study conducted an empirical analysis on how such factors would influence performance of the accounting information system. According to the results from the analysis, the system quality one of the characteristics of the accounting information system was observed to have a significant influence on the perceived ease of use while both the information quality and the service quality would positively affect the perceived usefulness. Not only that, the perceived ease of use and the perceived usefulness were confirmed to be a significant factor to the performance, and with those results, all the theses of the study have been selected. As proved even with the information system success model, the system quality, the information quality and the service quality are definitely the most necessary elements for business management, and it also turned out that those elements would play an important role in several stages of the information system.

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References

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