• Asia pacific journal of information systems
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• 제3권2호
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• pp.93-116
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• 1993

This study surveys 212 accounting information systems (AIS) of 85 manufacturing firms by using the research model based on the management process of AIS to figure out the current status and problems of the computing environment and AIS of Korean firms. The analysis of the current status leads to the suggestions to promote the utilization and efficiency of AIS. The level of experiences and education of information system (IS) personnel turns out to be still low. More education is needed to upgrade the IS personnel. AIS users lack in the computer knowledge. The users need more computer education. The analysis on the computerization and information characteristics of the AIS subsystems shows that the computerization is well established in the financial accounting area. On the other hand, the computerization for managerial accounting areas is in its early stage. The managerial accounting systems need be developed to support the managerial decision making effectively. The majority of firms develop the AIS by their own IS teams. When firms use the consulting services in developing AIS, they prefer accounting firms. The majority of firms fail to evaluate the AIS because the evaluation tools are not available. Most firms do not perform the auditing for AIS. It is needed to develop the tool and techniques for evalauation and auditing AIS.

• The Journal of Asian Finance, Economics and Business
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• 제9권8호
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• pp.37-45
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• 2022

This study attempts to understand the relationship between accounting information systems AIS and firms' performance; in the first part of the study, a brief introduction that focuses on the technological advancements and the impact of such advancements on the business world, and in the second part, a review of literature that considered different perspectives on the relationship between AIS and firms' performance. The key differences between manual and automated systems were shown in a table later in the literature review, followed by explanations for each comparison aspect. In the third part, four questions are asked regarding the AIS implementation; the questions covered the top management commitment, the users' competencies, the quality of the adopted system, and the impact of the degree of technological investment on the implementation process. Data for the study was acquired from a Saudi SME. The study's purpose is to investigate the impact of AIS on organizational performance in Saudi SMEs. The presented ideas of this study, where the main finding of the study is that AIS implementation has a positive impact on firms' performance.

• Asia pacific journal of information systems
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• 제11권1호
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• pp.91-115
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• 2001

Faced with tougher competition in global, organizations are pressured to improve organizational productivity, including information systems(IS) departments. Especially related to IS, trying to remain competitive and up-to-date in rapidly changing world is becoming a financial burden to many organizations. Through outsourcing, organizations can provide better services and acquire and maintain a competitive advantage. In recent years IS outsourcing related researches have appeared in trade and academic literature. However the research on accounting information systems(AIS) outsourcing is very little or limited. This study attempts to empirically test the relationship between determinant factors and the degree of accounting information systems outsourcing as well as the relationship between success factors and the interactions between the degree of accounting information systems outsourcing and outsourcing success. Based on the previous studies on IS outsourcing and its related theories, determinant factors(transaction characteristic, resource performance, and risk dependence) and success factors(monitor, participation, and vendor capability) were identified and their measures were developed. Empirical results demonstrate that the change in the degree of AIS outsourcing is determined by the specificity of accounting information asset, uncertainty, the effect of internal AIS, AIS cost-effectiveness, and cost increase risks, and that monitor and vendor capability are implementation factors determining the degree of outsourcing success.

• 한국산업정보학회논문지
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• 제19권4호
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• pp.119-131
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• 2014

This study discusses the results of an empirical study carried out to illustrate the key issues that need to be addressed to ensure accounting information quality (AIQ). The study also focuses on the factors of trust and risk as they impact the intention to use accounting information from accounting information systems(AIS). The factors that might impact on accounting information quality have been summarized from the existing literature on previous studies in this area. This study proposes a research model for key issues that have an impact on accounting information quality based on the literature. I use the empirical results of this study to discuss the key components of the research model.

• 경영과학
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• 제10권2호
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• pp.163-185
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• 1993

Based upon previous research, factors affecting office productivity with the Accounting Information Systems(AIS) were suggested, and the relationships between the factors and the office productivity with the AIS were hypothesized. The empirical results suggested that there are significant positive relationships between the factors such as the user participation, level of AIS utilization, internal AIS development and AIS technical sophistication and the office productivity with the AIS. According to the results, the office productivity increasing strategy with the AIS were proposed.

• Asia pacific journal of information systems
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• 제5권2호
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• pp.79-100
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• 1995

Internal Control(IC) comprises the plan of organization and all of the coordinating methods and measures adopted in a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to the prescribed managerial policies. If an organization's IC is not adequate, Accounting Information System (AIS) will be vulnerable to accomplish the organizations successes. Therefore, an effective and efficient IC is essential to its successes. The purpose of this study is to analyze the impact of EDP IC on the perceived usefulness of AIS. Do the general controls indirectively affect to the usefulness of AIS through th application controls? To solve these problems, a research model and a set of hypotheses were established and empirically tested. 60 financial institutions (banks, insurance companies, security companies) agreed to participate in the study. Data were gathered through structured interviews with 60 information systems managers and 537 users of accounting information of each company. Survey forms were designed and collected from financial institutions in Seoul. Information systems' managers of financial institutions responded to questionnaire(1) which consists of a series of 70 questions related to practice and perceived importance. Questionnaire (2) was received from 537 users, who responded to series of 17 questions related to the perceived usefulness. The results of analysis are summarized below. Effects of general controls are more direct on AIS's usefulness than those of application controls. Whereas, indirect effects of application controls are geater than those of general controls. Therefore, the greater the effects of application controls on general controls, the higher the perceived usefulness of AIS. In conclusion, this study supports that the perceived usefulness of AIS is affected by IC which are composed of general controls and application controls. The results of this study has significant implication to financial institution as computer fraud potential increases. Because of global competitions, financial institutions should restructure to IC and AIS in order to take advantage of the technological progress in Information System.

• 융합정보논문지
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• 제7권5호
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• pp.169-175
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• 2017

회계정보시스템은 회계자료를 취합 처리하여 의사결정자에게 가치 있는 정보를 제공한다. 그러나 최근의 급속한 환경변화에 있어 지속경영으로서의 회계정보시스템은 성과를 최적화하기 위한 조직의 필요성에 적합되어야 한다. 동적 회계정보시스템의 역량은 회계처리와 조직의 성과를 향상시킬 것으로 기대한다. 동적역량틀(Dynamic capabilities framework:DCF)을 이용함으로서 동적인 회계정보시스템의 역량은 세 가지 관점에서 시너지효과를 발휘할 수 있는 것으로 기대한다. 1) 유연한 회계정보시스템, 2) 보완적인 비즈니스 지능시스템 및 3) 정보기술 자산을 통한 회계 전문화의 세 가지 영역의 시너지효과를 발휘할 수 있을 것이다. 본 연구를 통하여 동적 회계정보시스템 역량, 회계처리 성과 및 기업성과의 상관성을 검증하고자 한다. 연구결과, 동적 회계정보시스템 자원을 개발함으로써 조직의 가치를 더할 수 있는 것으로 나타났다. 본 연구는 회계정보시스템 환경의 성과산출에 지렛대 역할을 할 수 있는 가이드를 제공할 수 있다.

• Asia pacific journal of information systems
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• 제4권1호
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• pp.32-46
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• 1994

The present study addresses the research frameworks and directions in the area of accounting information systems (AIS) by conducting a comprehensive survey of 76 A/S doctoral dissertations published between 1980 and 1990. The central research task is to identify the distinctive features of A/S that distinguish it from other disciplines. The procedure of the survey analysis is as follows. First, the A/S dissertations are categorized according to information systems (IS) and accounting. Then, some representative A/S research areas are documented, based on the IS/accounting domain combinations. The paper also attempts to discover the topical trends, supporting bases, and qualitative aspects of the A/S research. The survey reveals a : 1) the existence of economics as a supporting discipline, 2) the topical trend consistent with the evolution of IS, but restricted by the specific combinations of its parent domains, and 3) the need for intellectual rigor in the A/S research.

• 디지털융복합연구
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• 제10권7호
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• pp.99-106
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• 2012

본 본 연구는 중규모 기업의 AIS시스템 아웃소싱이 업무성과와 시스템성과에 나타나는 영향관계를 탐색하고자 하였다. 또한 AIS의 아웃소싱 결과를 통해 효율적인 운영방안을 모색하고자 하였다. 본 연구에서는 중규모의 정보화 기업을 중심으로 실무부서와 관리부서 그리고 시스템운영부서를 중심으로 AIS의 현황을 분석하여 실증분석을 실시하였다. 본 연구결과를 요약하면 첫째로, 중규모의 기업에서 AIS 아웃소싱은 초기 회계모듈만 도입 운영하는 경우 업무성과가 높은 것으로 분석되었다. 둘째, AIS의 아웃소싱에서 통합모듈을 통해 운영하는 경우 시스템에 대한 성과는 매우 높은 것으로 나타났다. 통합운용에 따른 상승효과로 분석된다. 본 연구의 결과는 향후 중소규모 제조업의 AIS아웃소싱 방법 및 구축 방향을 제시해 줄 것으로 기대된다.

• 융합정보논문지
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• 제9권12호
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• pp.24-29
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• 2019

AIS는 여느 조직에서든 가장 중요한 시스템 중 하나인 바, 데이터품질은 지식기반 산업사회에 있어 정보시스템의 중요한 역할을 하게 된다. 본 연구의 목적은 회계정보 품질에 영향을 미치는 중요한 요인들을 식별하고 이 요인들이 AIS 데이터 품질을 산출함에 영향을 미치는 가를 확인하고자 함에 있다. 광범위한 문헌조사를 통하여 데이터 품질에 대한 일련의 CSF를 발견하고자 하였으며, 경험적 연구를 통하여 연구목적을 달성하고자 하였다. 연구결과 AIS 데이터 품질에 영향을 미치는 가장 중요한 요인은 최고경영자 결의, AIS 본연의 특성, 입력통제로 나타났으며, AIS 데이터 품질에 영향을 미치는 요인을 검증하기 위한 회귀분석을 통하여 상기 3개 요인을 인식하는 정도와 AIS 데이터 품질을 인식하는 수준 간에 매우 유의적인 관련이 있다는 것을 발견하였다. 본 연구를 통하여 AIS를 도입하고 운영함에 있어서는 회계정보의 품질을 영향을 미치는 요인들에 대한 조직 내의 통제활동에 기여할 수 있으며 통제방안에 대한 연구가 후속으로 연구되어야 할 것이다.