A Study on the Factors for Adopting Financial Information System and the Companies’ Business Performance (회계정보 시스템의 도입 특성과 기업성과에 관한 연구)

황인태; Yi， Seon Gyu (이선규)

A Study on the Factors for Adopting Financial Information System and the Companies’ Business Performance

Journal of The Korea Society of Computer and Information
Abbr : JKSCI
2009, 14(4), pp.163-174
Publisher : The Korean Society Of Computer And Information
Research Area : Engineering > Computer Science

황인태 ¹, Yi， Seon Gyu ¹

¹서울벤처정보대학원대학교

Accredited

ABSTRACT

EThis research conducted research on the provision of the strategic information for the companies’ financial and accounting parts among the functions that are provided by the ERP, elements related to the adoption of financial information system that influence and that supports decision-making and management performance. The results of this research are as follows. First, organization's degree of decentralization among the organization structure’s characteristics and the element of information technology infrastructure among the information technology characteristics does not affect financial or non-financial performance. Second, financial information characteristics do not affect financial performance partially, Third, organization’s size does not play the role of adjuster when it comes to the financial performance. Fourth, some research variables used on this research were not analyzed as important elements that influence financial performance, but the analysis showed that they mostly influence non-financial performance, which means that these are what could be considered strategically when adopting financial information system in the future.

KEYWORDS

organization structure’s characteristics, information technology characteristics, financial information characteristics, financial performance, non-financial performance

Citation status

* References for papers published after 2023 are currently being built.

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