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http://dx.doi.org/10.5762/KAIS.2011.12.6.2575

A Research on Mediating Effects of absorptive capacity between Financial Information System quality and Financial Performance -Focused on The Community Credit Cooperative  

Noh, Jae-Woo (Hoseo Graduate School Of Venture)
Yang, Hae-Sool (Hoseo Graduate School Of Venture)
Publication Information
Journal of the Korea Academia-Industrial cooperation Society / v.12, no.6, 2011 , pp. 2575-2587 More about this Journal
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.
Keywords
Information System Quality; Financial Performance; Acceptance Capability; Mediated effect;
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Times Cited By KSCI : 3  (Citation Analysis)
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