• 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.

• Journal of Information Technology Applications and Management
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• 제12권1호
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• pp.173-189
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• 2005

The technology acceptance model (TAM) is a lot of cited in information technology adoption and usage researches. TAM has a base in psychological research, is parsimonious, explains usage behavior quite well, and can be operationalized with valid and reliable instruments. But TAM has been conducted primarily in volitional environments of the adoption of new technology. This paper discusses technology acceptance in accounting information systems to examine TAM with subjective norm and perceived behavioral control in mandated using environments. The results show that in mandatory environments such as accounting information systems, subjective norm is not a significant effect on the behavioral intention. Perceived usefulness and perceived behavioral control are significant the factor on the behavioral intention. The implications of finding are that perceived usefulness and perceived behavioral control play major role in technology acceptance rather than subjective norm in accounting information systems with mandatory environments.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.833-849
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• 2021

Cloud accounting represents a new area of accounting information systems. Past research has often focused on accounting information systems and its antecedents, rather than factors that adopt cloud accounting system. The purpose of this paper is to explain the factors that influence the adoption of cloud accounting in the financial sectors. This paper applied the technology acceptance model (TAM), technology-organization-environment, and the De Lone and Mc Lean model, coupled with proposed factors relevant to cloud accounting. The proposed model was empirically evaluated using survey data from 187 managers (financial managers, IT department managers, audit managers, heads of accounting departments, and head of internal control departments) in Jordanian bank branches. Based on the SEM results, top management support, organizational competency, service quality, system quality, perceived usefulness, and perceived ease of use had a positive relationship with the intention of using cloud accounting. Cloud accounting adoption positively affected cloud accounting usage. This paper contributes to a theoretical understanding of factors that activate the adoption of cloud accounting. For financial firms in general the results enable them to better develop cloud accounting framework. The paper verifies the factors that affect the adoption of cloud accounting and the proposed cloud accounting model.

• 경영과학
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• 제14권2호
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• pp.199-223
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• 1997

This paper represents an exploratory effort to test empirically the contingent relationships between the contextual variables, such as user task characteristics and personality, and the information characteristics of Accounting Information Systems (AIS), and to prove the effects of influence factors on the increase of personal office productivity. In this study, it was suggested that personal office productivity is influenced by the fit between the contextual variables and the information dimensions of ALS. It was also proved that influence factors have a positive effect on the increase of personal office productivity.

• Asia pacific journal of information systems
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• 제25권3호
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• pp.540-547
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• 2015

• The Journal of Asian Finance, Economics and Business
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• 제8권10호
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• pp.65-76
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• 2021

This study aims at investigating the effect of product innovation accounting on the market success of instant food and convenience food businesses in Thailand with customer response capability as the mediator. In addition, it examines the effects of management accounting systems, marketing intelligence, and technology orientation on product innovation accounting. The sample for this study is 258 instant food and convenience food businesses in Thailand. To test the research relationships, a structural equation model is used. The results of this study show that product innovation accounting has a significant effect on both customer response capability and market success. Similarly, customer response capability significantly leads to market success while it mediates the product innovation accounting-market success relationship. Testing the antecedents of the research relationships, management accounting system, marketing intelligence, and technology orientation potentially affect product innovation accounting. Accordingly, product innovation accounting is a key source of competitive advantage. Product innovation accounting must be recognized by company management as a strategic tool for competing in markets and environments. They must invest their resources and capabilities to create and develop product innovation accounting principles, as well as encouraging their staff to implement and use these principles in the workplace.

• 경영과학
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• 제12권2호
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• pp.129-146
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• 1995

As society's relience on computerized information systems to support a wide range of activities proliferates, the long recognized importance for adequate data quality becomes imperative. Furthermore, current trends in information systems such as dispersal of the data resource together with its management have increased the difficulty of maintaining suitable levels of data integrity. Especially, the importance of adequate accounting (transaction) data quality has been long recognized and many procedures (extensive and often elaborate checks and controls) to prevent errors in accounting systems have been introduced and developed. Nevertheless, over time, even in the best maintained systems, deficiencies in stored data will develop. In order to maintain the accuracy and reliability of accounting data at certain level, periodic internal checks and error corrections (internal audits) are required as a part of internal control system. In this paper we develop a general data quality degradation (error accumulation ) and cost model for an account in which we have both error occurrences and error amounts and provide a closed form of optimal audit timing in terms of the number of transactions that should occur before an internal audit should be initiated. This paper also considers the cost- effectiveness of various audit types and different error prevention efforts and suggests how to select the most economical audit type and error prevention method.

• 경영과정보연구
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• 제25권
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• pp.203-222
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• 2008

This thesis examines whether accounting information-earnings and book values-has the value relevance in the KOSDAQ. The study is motivated by previous studies which have examined the value relevance of accounting information. Prior researches have focused on KSE(Korea Stock Exchange). But, prior researches have not examined the value relevance of accounting information in KOSDAQ. So, this study examined the value relevance of accounting information which is disclosed by firms on KOSDAQ and whether accounting information between firms on KOSDAQ and KSE has the discriminative value relevance, underlying the expectation that KOSDAQ firms will have higher future profitability than KSE firms. In other words, book-value multiples of KOSDAQ firms is higher than book-value multiples of KSE firms and earnings multiples of KOSDAQ firms is lower than earnings multiples of KSE firms. The value relevance of accounting information is examined by a valuation framework presented by Ohlson(1995), which expresses the stock-price as a function of both earnings and book values of equity. The results indicate that accounting information of KOSDAQ has significant explanatory power for stock price over the 2005-2007 period. KOSDAQ firm are divided by Venture firms and Small to Mid size firms. KOSDAQ Venture firms have the discriminative value relevance, compared with KSE firms. But, KOSDAQ Small to Mid size firms have not the discriminative value relevance, compared with KSE firms.

• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.363-372
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• 2022

The purpose of this study is to investigate COVID-19's impact on firm survival, as well as the management accounting system's role in adjusting operation efficiency for business survival. Two sets of data comprising small enterprises in the service sector were used. The first business group serves customers who have changed their lifestyle to a new normal. The second business group serves customers who are affected by social distancing measures. The data was collected based on an in-depth interview method. The data was then evaluated using content analysis and analytic comparison. The results show that the COVID-19 situation positively impacts the business survival of the service businesses group that serves customers who have changed lifestyles. However, COVID-19 has a negative effect on the survival of service business groups that serve customers affected by social distancing measures. In addition, the management accounting used during COVID-19, small enterprises have analyzed the operating environment and used the information stored in the database to determine goals for the operation. This study provides comprehensive economic effects and the utilization of management accounting systems. The accounting systems helped to decide to adjust the operation process during the quick changing of the environment of the small enterprise in the service sector.

• 경영과정보연구
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• 제7권
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• pp.93-111
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• 2001

In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.