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The Impact of Strategic Alignment of Accounting Information Systems on a Firm's Performance  

Choe, Jong-Min (경북대학교 경영학부)
Publication Information
Journal of the Korean Operations Research and Management Science Society / v.31, no.4, 2006 , pp. 13-33 More about this Journal
Abstract
Using structural equation modeling, this study empirically examined the causal relationships among the level of advanced manufacturing technology (AMT), facilitation of alignment, the degree of strategic alignment of management eccounting Information systems (MAIS), and the improvement of production performance. The causal relationships between MAIS strategic alignment and information characteristics of MAIS were also investigated. The results showed that the level of AMT has a significant and positive impact on alignment facilitation. A significant causal relationship between alignment facilitation and MAIS strategic alignment was also found. It was shown that under high degrees of MAIS strategic alignment, MAIS must provide broad-scope and integrated types of Information. The causal relation-ships between MAIS strategic alignment and organizational performance were significant and positive. Thus, it is concluded that under high levels of AMT, a high degree of MAIS strategic alignment positively contributes to the improvement of production performance.
Keywords
MAIS Strategic Alignment; Alignment Facilitation; Production Performance; Information Characteristics of MAIS; Causal Relationships;
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