Journal of the Korea Academia-Industrial cooperation Society (한국산학기술학회논문지)

The Korea Academia-Industrial cooperation Society (한국산학기술학회)
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A Research on Mediating Effects of absorptive capacity between Financial Information System quality and Financial Performance -Focused on The Community Credit Cooperative

금융정보시스템 품질과 흡수역량이 금융성과에 미치는 매개효과 연구 -새마을금고를 중심으로-

  • 노재우 (호서대학교 벤처전문대학원) ;
  • 양해술 (호서대학교 벤처전문대학원)
  • Received : 2011.04.21
  • Accepted : 2011.06.09
  • Published : 2011.06.30
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Abstract

Whereas the early financial information technology invested a large amount of investment on developing and adopting its own new systems. it is now focusing on reducing expenses and improving internal efficiency but applied for securing a company's competitive advantage considering the long term strategic level. As relevant researches, studies on information system quality and performance are actively going on. In previous research, the relations of the influence on the financial performance by information system quality or absorption capacity have been reviewed. In other words, the information system quality and absorptive capacity, respectively, in the position of the independent variables have been studied as a factor to have a significant effect on financial performance while the research on the relationship between these two variables is lacking. Thus, in this researches, quality of financial information systems and the absorptive capacity, respectively, as independent variables and parameters on the mediating effect on the financial performance were researches. As a result, quality of financial information systems showed a positive effect on the performance of company, the absorption capacity was perfect to play the role of mediating one. However, absorptive capacity as an independent variable has a positive impact on financial performance, but the quality of financial information systems as a parameter was not affected in any manner.

초기의 금융정보기술은 독자적인 시스템을 개발 도입하는데 높은 비용을 투자하였다. 오늘날의 금융정보기술 도입은 내부 효율성제고와 경비 절감에 있으나 장기적 전력차원을 고려 기업의 경쟁우의를 확보하는데 활용한다. 정보시스템 품질과 성과측면에 활발한 연구가 진행되고 있으나, 최근에는 정보시스템을 사용하는 사용자 측면도 중요한 사항으로 대두되고 있다. 기존연구에서는 정보시스템 품질이 성과에 미치는 영향 관계 연구와 흡수역량이 성과에 미치는 영향 관계연구만 살펴보고 있다. 즉, 정보시스템 품질과 흡수역량을 독립변수의 위치에서 각각 경영성과에 유의한 영향을 미치는 요인으로 연구되어지고 있는 것이다. 반면 이 두 변수간의 관련성에 대한 연구는 부족한 실정이다. 본 연구에서는 금융정보시스템 품질과 흡수역량을 각각 독립변수와 매개변수로 금융성과에 미치는 매개효과를 연구해 보았다. 연구결과 금융정보시스템 품질은 기업성과에 긍정적인 영향을 미치는 것으로 나타났으며, 흡수역량은 완전매개 역할을 하는 것으로 나타났다. 그러나 흡수역량이 독립변수로써 금융성과에 긍정적인 영향을 미치고 있으나, 금융정보시스템 품질을 매개변수로 하여서는 영향을 미치지 않는 것으로 나타났다.

Keywords

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