한국IT서비스학회지 (Journal of Information Technology Services)

한국IT서비스학회 (Korea Society of IT Services)
권호 표지
DOI QR코드

DOI QR Code

업무성과에 영향을 미치는 정보시스템의 특성에 관한 실증연구 : 회계정보시스템을 중심으로

Characteristics of Information System that Affect Business Performance : Focusing on Accounting Information System

  • 오은해 (대구한의대학교 통상경제학부)
  • 투고 : 2012.10.28
  • 심사 : 2013.01.11
  • 발행 : 2013.03.31
PDF 다운로드
⟨ 이전 논문 다음 논문 ⟩

초록

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.

키워드

참고문헌

  1. 김성홍, 김진한, "유비쿼터스 정보시스템 성공모형에 관한 연구", 한국경영정보학회 하계통합학술대회, (2005), pp.1-9.
  2. 김인묵, "환경, 전략유형의 중간관리자 인지에 따른 전략결정 역할과 성과의 연구", 경영학연구, 제24권, 제2호(1995), pp.445-448.
  3. 김호영, 김진우, "모바일 인터넷의 사용에 영향을 미치는 중요 요인에 대한 실증적 연구", 경영정보학연구, 제12권, 제3호(2002), pp. 89-113.
  4. 남상오, 회계이론, 일신사, 1982.
  5. 박정현, 김정군, 김종욱, 이희석, "ASP 기반 정보시스템 성공 모형 도출:소기업 적용을 중심으로," 경영정보학연구 제14권, 제1호(2004), pp.43-58.
  6. 이순묵, 공변량구조분석, 서울:성원사, 1990.
  7. 조만형, 이창기, "정보시스템의 성공지표와 성공모형에 관한 실증적 연구:지방자치단체를 중심으로," 한국행정학보, 제31권, 제1호(1997), pp.145-162.
  8. 한국전산원, 1996 국가정보화백서, 용인:한국전산원, 1996.
  9. Ajzen, I., "The Theory of Planned Behavior", Organizational Behavior and Human Decision Processes, Vol.50(1991), pp.179-211. https://doi.org/10.1016/0749-5978(91)90020-T
  10. Bagozzi, R. and Y. Yi, "On the Evaluation of Structural Equation Models", Journal of the Academy of Marketing Science, Vol.16, No.1(1988), pp.74-94. https://doi.org/10.1007/BF02723327
  11. Bentler, P. M., "Comparative Fit Indexes in Structural Model", Psychological Bulletin, Vol.107(1990), pp.238-246. https://doi.org/10.1037/0033-2909.107.2.238
  12. Chin, J. P., V. A. Diehi, and K. L. Norman, "Development of an Instrument Measuring User Satisfaction of the Human-Computer Interface Evaluations", Proceedings of ACM Conference on Human Factors in Computing Systems, (1988), pp.213-218.
  13. Davis, F. D., "Perceived Usefulness, Perceived Ease of Use and User Acceptance of Information Technology", MIS Quarterly, Vol.13, No.3(1989), pp.319-340. https://doi.org/10.2307/249008
  14. Davis, F. D., R. P. Bagozzi, and P. P. Warshaw, "User Acceptance of Computer Technology: A Comparison of Two Theoretical Models", Management and Science, Vol.30, No.2(1992), pp.361-392.
  15. DeLone, W. H. and E. R. McLean, "Information System Success:The Quest for the Dependent Variable", Information Systems Research, Vol.3, No.1(1992), pp.60-95. https://doi.org/10.1287/isre.3.1.60
  16. DeLone, W. H. and E. R. McLean, "The DeLone and McLean Model of Information System Success:A Ten-Year Update", Journal of Management Information Systems, Vol.19, No.4(2003), pp.9-30. https://doi.org/10.1080/07421222.2003.11045748
  17. Fishbein, M. and I. Ajzen, Belief, Attitude, Intention, and Behavior:An Introducetion to Theory and Research, Addison-Wesley, 1975.
  18. Gefen, D., E. Karahanna, and D. W. Straub, "Trust and TAM in Online Shopping:An Interacted Model", MIS Quarterly, Vol.27, No.1(2003), pp.51-90. https://doi.org/10.2307/30036519
  19. Hamilton, S. and N. L. Chervany, "Evaluationg Informaion System Effectiveness", Management Information System Quarterly, (1981), pp.55-69.
  20. King, W. R., "How Effective is Four Information Systems Planning", Long Range Planning, Vol.21(1988), pp.103-112.
  21. Li, E. Y., "Perceived Importance of Information Systems Success Factors:An Meta Analysis of Group Differences", Information and Management, Vol.32(1997), pp.15-28. https://doi.org/10.1016/S0378-7206(97)00005-0
  22. Liu, C. and K. P. Arnett, "Exploring the Factors Associated with Web Site Success in the Context of Electronic Commerce", Information and Management, Vol.38(2000), pp.23-33. https://doi.org/10.1016/S0378-7206(00)00049-5
  23. Meyers, B. L., L. A. Kappelman, and V. R. Prybutok, "A Comprehensive Model for Assessing the Quality and Productivity of the Information Systems Function:Toward a Theory for Information Systems Assessment", Information Resources Management Journal, (1997), pp.6-26.
  24. Molla, A. and P. S. Licker, "E-Commerce System Success:an Attempt and Extend to Respecify the Delone and Maclean Model Model of IS Success", Journal of Electronic Commerce Research, Vol.2, No.4(2001), pp. 131-141.
  25. Nielsen, J., Usability Engineering, Academic Press, New York, 1993.
  26. Palmer, J. W., "Web Site Usability, Design, and Performance Metrice", Information Systems Research, Vol.13(2002), pp.151-167. https://doi.org/10.1287/isre.13.2.151.88
  27. Parthasarathy, M. and A. Bhattacherjee, "Understanding Post-Adoption Behavior in the Context of Online Services", Information Systems Research, Vol.9, No.4(1998), pp.362-379. https://doi.org/10.1287/isre.9.4.362
  28. Pitt, L. F., R. T. Watson, and C. B. Kavan, "Service Quality:A Measure of Information Systems Effectiveness", MIS Quarterly, Vol.19, No.2(1995), pp.173-188. https://doi.org/10.2307/249687
  29. Rai, A., S. S. Lang, and R. B. Welker, "Assessing the Validity of IS Success Models :An Empirical Test and Theoretical Analysis", Information Systems Research, Vol. 13, No.1(2002), pp.50-69. https://doi.org/10.1287/isre.13.1.50.96
  30. Rivard, S. and S. Huff, "User Developed Application:Evaluation of Success from the Department Perspective", Management Information System Quarterly, Vol.8, No.1 (1984), pp.39-50. https://doi.org/10.2307/249243
  31. Rogers, E. M., Diffusion of Innovations, 4th Edition, Free Press:New York, 1995.
  32. Seddon, P. B., "A Respecification and Extension of the DeLone and McLean Model of IS Sussess", Information Systems Research, Vol.8, No.3(1997), pp.240-253. https://doi.org/10.1287/isre.8.3.240
  33. Segars, A. H. and V. Grover, "Re-Examining Perceived Ease of Use and Usefulness :A Confirmatory Factor Analysis", MIS Quarterly, Vol.17(1993), pp.843-851.
  34. Senn, L. A., "Management's Assessment of Computer Information System", Journal of Systems Management, (1980), pp.9-13.
  35. Shannon, C. E. and W. Weaver, The Mathematical Theory of Communication, Urbana, IL:University of Illinois Press, 1949.
  36. Venkatesh, V., "Determinants of Perceived Ease of Use:Integrating Control, Intrinsic Motivation, and Emotion into the Technology Acceptance Model", Information Systems Research, Vol.11, No.4(2000), pp.342-365. https://doi.org/10.1287/isre.11.4.342.11872
  37. Watson, F. T., L. F. Pitt, P. Berthon, and G. M. Zinkhan, "U-Commerce:Expanding the Universe of Marketing", Academy of Marketing Science Journal, Vol.30, No.4(2002), pp.333-347. https://doi.org/10.1177/009207002236909
  38. Zhu, K. and K. L. Kraemer, "Post-Adoption Variations in Usage and Value of E-Business by Organizations: Cross-Country Evidence from the Retail Industry", Information Systems Research, Vol.16, No.1(2005), pp.61-84. https://doi.org/10.1287/isre.1050.0045