Browse > Article
http://dx.doi.org/10.14400/JDC.2020.18.6.245

A Measurement and Analysis of AIS Level in SMBs using Nolan Model  

Lim, Kyu-Chan (Division of Business Administration, Cheongju University)
Publication Information
Journal of Digital Convergence / v.18, no.6, 2020 , pp. 245-253 More about this Journal
Abstract
The purpose of the research was to identify the level of accounting information system for SMBs and environmental factors, and to analyze whether the level of accounting information system affects system performance. The research method measured the AIS level using Nolan's growth phase model, and the verification of the factors affecting the situation, AIS level, and performance was verified using the regression analysis model. The results of the study are summarized as follows: In measuring the level of an accounting information system, it was found that it was in the stage of integration, which is Step 4, and the analysis of the factors influencing the level of an accounting information system showed that the uncertainty in the environment was absolutely affected.
Keywords
Accounting Information Systems; Situational Factors; Nolan's Growth Stage Model; Information Level;
Citations & Related Records
Times Cited By KSCI : 4  (Citation Analysis)
연도 인용수 순위
1 Nolan, Richard L(1979). Managing the Crises in Data Processing, Harvard Business Review(March-April) : 115-126.
2 C. J. Park & K. C. Lim(2006). The Relationship between Information Technology Structure and Management Accounting Information in AIS, The Korea Contents Association Review, 6(7), 31-41
3 K. C. Lim.(2005). The Analysis of Information Systems of Small & Medium Businesses and Situational Factors -Comparison of Level and Factors of Korea, China and Japan-, Journal of the Korean Society of Management, 18(6), 2665-2680.
4 Chenhall, R. H. & D. Morris(1986). The Impact of Structure, Environment and Interdependence on Perceived Usefulness of Management Accounting System, The Accounting Review, Jan., : 74-92.
5 K. C. Lim(2006). An Analysis of Effect of a Fit between Success Factors of ERP Implementation and Information Characteristics of ERP System on System Performance, The Korea Contents Association Review, 6(2), 135-145
6 J. C. Camillus & A. L. Lederer(1995), Corporate Strategy and the Design of Computerized and Information Systems, Sloan Management Review, Spring : 35-42.
7 L. A. Gordon & V. K. Narayanan(1984), Management Accounting Systems Perceived Environmental Uncertainty & Organization Structure : An Empirical Investigation, Accounting, Organization and Society, 8(1) : 33-47
8 L. A. Gordon, D. F. Lacker & F. D. Tuggle(1978), Strategic Decision Process and Design of Accounting Information Systems : Conceptual Linkages, Accounting, Organization and Society, 3(4) : 203-213   DOI
9 E. Keller(1994), ERP Key Issues: Defining the New Environment, CIM by Gartner Group Key Issues, April.
10 W. J. Orlikowski. (1991), Integrated Information Environment or Matrix of Control ? The Contradictory Implications of Information Technology, Accounting, Management and Information Technologies, 1 : .9-42   DOI
11 D. I. Kim. (2020). The A Study on the Characteristics of Internal Control System's Operation and Accounting Information Quality - Focused on Hong Kong Public Company, Journal of Digital Convergence, 18(1), 121-127   DOI
12 Raymond L. & N. Magnenat-Thalman(1982). Information Systems in Small Business: Are They Used in Managerial Decision?, American Journal of Small Business(Vol. 6, No. 4, April-June) : 20-26.   DOI
13 Raymond, L.(1985). Organizational Characteristics and MIS Success in the Context of Small Business, MIS Quarterly, 9(1), March : 37-52   DOI
14 D. I. Kim. (2018). The Impact Analysis of Internal Control System on Accounting infobahnrmation's Usefulness. Journal of the Korea Convergence Society, 9(11), 307-313   DOI
15 Y. K. Choi & D. Y. Ha2003). Level Measurement of Accounting Information System for Small and Medium Enterprises, Review of Accounting and Policy Studies, 8(2), 37-55
16 J. F. Rockart & M. E. Treacy(1992), The CEO Goes On-Line, Harvard Business Review, January-February : 25-38
17 C. J. Park & K. C. Lim(2007). The Effect of the Relations between Organizational Structure and Information Technology Structure on BSC, Review of Accounting and Policy Studies, 97-118.
18 Leeburg, L. E. & B. J. Mann(1991). Managing the Integration of Information Technologies, Handbook of Management, 3rd ed., Auerbach Publishers : 33-49.