한국산업정보학회논문지 (Journal of Korea Society of Industrial Information Systems)

한국산업정보학회 (Korea Society of Industrial Information Systems)
권호 표지
DOI QR코드

DOI QR Code

회계정보시스템의 품질요인이 경영성과에 미치는 영향 - 사용자 만족도 및 교육성과의 매개효과를 중심으로 -

The Effect of Quality Factors of Accounting Information System on Management Performance - Focused on Mediating Role of User Satisfaction and Education Training Performance -

  • 이하진 (한밭대학교대학원 회계학과) ;
  • 임재학 (한밭대학교 경영회계학과)
  • 투고 : 2017.10.28
  • 심사 : 2018.04.24
  • 발행 : 2018.04.30
PDF 다운로드
⟨ 이전 논문 다음 논문 ⟩

초록

본 연구에서는 기업의 의사결정에 필요한 회계정보를 산출하는 회계정보시스템의 품질이 기업의 경영성과에 미치는 영향뿐만 아니라 교육성과와 사용자 만족도가 회계정보시스템의 품질과 경영성과의 영향관계에서 매개변수의 역할을 하는지 알아보기 위한 실증연구를 수행하였다. 이를 위하여 회계정보시스템과 경영성과의 영향관계 뿐만 아니라 교육성과와 사용자 만족도의 매개효과를 검증할 수 있는 연구모형을 수립하였으며 이를 바탕으로 연구가설을 수립하였다. 연구가설을 검증하기 위하여 기업의 회계정보시스템 이용자들을 대상으로 설문조사를 실시하고 수집된 자료를 바탕으로 분석을 실시하였다. 설문자료를 바탕으로 실증분석을 수행한 결과를 요약해 보면 다음과 같다. 첫째, 정보시스템의 품질은 교육성과와 사용자 만족도에는 긍정적인 영향을 미치는 것으로 나타난 반면, 경영성과에는 유의한 영향을 미치지 못하는 것으로 나타났다. 둘째, 정보시스템 품질이 경영성과에 미치는 영향관계에 있어서 사용자 만족도와 교육성과는 매개역할을 하는 것으로 나타났다. 이러한 결과는 회계정보시스템이 기업의 경영성과에 기여하기 위해서는 실제 업무를 담당하고 있는 담당자에 대한 체계적인 교육이 필요하며 또한 사용자들의 만족도를 제고할 수 있도록 정보시스템 품질을 지속적으로 관리할 필요가 있다는 것을 보여주고 있다.

In this study, empirical studies are conducted not only to investigate the effect of the quality of accounting information system on management performance but also to study whether user satisfaction and education training achievement play a mediating role in the relationship between the quality factors of accounting information system and management performance. To this end, a research model is established to verify the mediating effects of user satisfaction and education training achievement as well as the effect of the quality of accounting information system on management performance. We conduct a questionnaire survey on users of accounting information system of companies. The results of the empirical analysis based on the survey data are summarized as follows. First, the quality of information system has a positive effect on educational performance and user satisfaction, but not on business performance. Second, user satisfaction and education training performance play a mediating role in the relationship between the quality of information system and management performance. The results of our research show that it is necessary to educate and to train the employees in order to make the accounting information systeme to contribute management performance and to control continuously the quality of the information system in order to improve user satisfaction.

키워드

참고문헌

  1. Son, S. H., "A Study on the Characteristics of the Thesis Related to the Accounting Information Systems in Korea," International Accounting Research, Vol. 18, No. 6, pp. 47-85, 2007.
  2. Lim, J. H. and Lee, S. Y., "A Study on the ERP System Quality Affecting the Performance of Information System," Korean Association Of Business Education, Vol. 32, pp. 3-27, 2003.
  3. Kim, K. T., "A Study on the Induction of ERP System and Marketing Performance of Enterprise," Doctoral Degree Thesis, Dong Eui University, 2004.
  4. Sung, P. C., "Empirical Study on the Effects of Quality Factors of ERP System on Organizational Performance," International Accounting Research, Vol. 16, pp. 157-180, 2006.
  5. Lee, J. O., Lim, J. H. and Jung, C. H., "A Study on the Success Model of ERP Systems from the End Users' Perspective : Focused on K Public Corporation," Journal of the Korea Industrial Information Systems Research, Vol. 13, No. 4, pp. 35-55, 2008.
  6. Jung, S. K., Min, H. S. and Byun, J. U., "A Study on the Effect of Information System Quality on Individual, or Organizational Performance in the Tourism Industry," Korean Journal of Hospitality and Tourism, Vol. 19, No. 3, pp. 1-19, 2010.
  7. Choi, M. K., Kim, K. J. and Hwang, O. J. and Kim, B. K., "The Effect of ERP System's Quality on Satisfaction and Performance," Journal of the Korea Industrial Information Systems Research, Vol. 16, No. 3, pp. 89-99, 2011. https://doi.org/10.9723/jksiis.2011.16.3.089
  8. Kim, Y. R and Choi, Y. H., "Korean Public Organization ERP Education Training Strategies Using Success Factor Analysis," Journal of the Korea Industrial Information Systems Research, Vol. 19, No. 1, pp. 87-97, 2014. https://doi.org/10.9723/JKSIIS.2014.19.1.087
  9. Lee, J. J., Bea, J. H. and Shin, H.C., "The Effect of Training in Hotel Services on Internal Customer Satisfaction and Internal Marketing," International Journal of Tourism and Hospitality Research, Vol. 22, No. 1, pp. 191-207, 2008.
  10. Na, I. K., "The Analysis On The Effect Of Training On HR Outcomes And Organizational Outcomes," Juurnal of Human Resource Management Research, Vol. 17, No. 1, pp. 39-56. 2010.
  11. Choi, M. S., Han, K. S. and Jung, J. A., "A Study about the Effect of Enterprise's Education Service Quality on Member Satisfaction and Management Performance," Journal of the Korea Management Engineers Society, Vol. 16, No. 3, pp. 159-181, 2011.
  12. Kim, M. K. and Na I. K., "The Effect of Education Training on Enterprise Performance," Korean Journal of Business Administration, Vol. 25, No. 4, pp. 2047-2064, 2012.
  13. DeLone, W. H. and McLean, E. P., "Information System Success: The Quest the Dependent Variable," Information Systems Research., Vol. 3, No. 1, pp. 60-95, 1992. https://doi.org/10.1287/isre.3.1.60
  14. Seddon, P. B. and Kiew, M. Y., "A Partial Test and Development of DeLone and Mclean's Model of IS Success," Proceedings of the 15th International Conference on Information on Systems, pp. 99-110, 1994.
  15. Pitt, L. F., Watson, R. T., and Kavan, C. B., Service Quality: "A Measure of Information Systems Effectiveness," MIS Quarterly. Vol. 19, No. 2, pp. 173-187, 1995. https://doi.org/10.2307/249687
  16. Myers, B. L., Kappleman, Leon, A. and Prybutok, V. R., "A Comprehensive Model for Assessing the Quality and Productivity of the Information Systems Function : Toward a Contingency Theory for Information Systems Assessment," Information Resources Management Journal, Vol. 10, No. 1, pp. 6-26, 1997. https://doi.org/10.4018/irmj.1997010101
  17. Lee, J. H., "A Study on User Satisfaction of Accounting Information Systems Measuring Accounting Information Quality," The Journal of Professional Management, Vol. 4, No. 1, pp. 181-204, 2001.
  18. Kang, J. H., "A Study about the Effect of Tax Accounting Information System Quality Variables on the System Performance," Master's Degree Thesis, Gunsan University, 2003.
  19. Choi, S. H., "A Study on the Influences of Accounting Information System Quality on the Use Intention," Korea Accounting Information Association, Vol. 24, No. 3, pp. 97-116, 2006.
  20. Lee, H. J. "A Study on the Effect of Quality Factors of Accounting Information System on Management Performance," Master's Degree Thesis, Hanbat National University, 2013
  21. Kim, H., Aaccounting Information System, Trade Management Publishing House. 1997.
  22. Kim, J. S and Kwon H. G., "Study on the Influence of Online WOM Information Characteristics on the Intention of Information Acceptance and also Re-WOM: Focused on the Receiver's Expertise," Journal of the Korea Industrial Information Systems Research, Vol. 21, No. 6, pp. 81-93, 2016. https://doi.org/10.9723/jksiis.2016.21.6.081
  23. Bailey, J. E. and Pearson, W. S., "Development of a Tool for Easuring and Analyzing Computer User Satisfaction," Management Science, Vol. 2, No. 5, pp. 530-544, 1983.
  24. McGill, T. J., Hobbs, V. H., & Kolbas, J. E., "Testing the DeLone and Mclean Model of IS Success in the User Developed Application Domain," Proceedings of the 11th Australian Conference on Information Systems, pp. 6-8, 2000.
  25. Parasuraman, A., Zeithaml, V. A. and Berry, L. L., "SERVQUAL : A Multiple-Item Scale for Measuring Consumer Perceptions of Service Quality," Journal of Retailing, Vol. 64, No. 1, pp. 12-40, 1988.
  26. An, J. Y., "The Effect of User Training on Information System Satisfaction," Korea Journal of Business Administration, Vol. 12, pp. 213-236, 1995.
  27. Jung, I. K., "The Effect of Start-up Companies' Informationization Level on Management Performance," Master's Degree Thesis, Hanbat National University, 2012.

피인용 문헌

  1. The Effect of Internal Control on Employee Performance of Small and Medium-Sized Enterprises in Jordan: The Role of Accounting Information System vol.8, pp.3, 2018, https://doi.org/10.13106/jafeb.2021.vol8.no3.0855