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http://dx.doi.org/10.9723/jksiis.2018.23.2.041

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

Lee, Ha-Jin (한밭대학교대학원 회계학과)
Lim, Jae-Hak (한밭대학교 경영회계학과)
Publication Information
Journal of Korea Society of Industrial Information Systems / v.23, no.2, 2018 , pp. 41-52 More about this Journal
Abstract
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.
Keywords
Accounting Information System; Quality Factors; Education and Training Achievements; User Satisfaction; Management Performance;
Citations & Related Records
Times Cited By KSCI : 2  (Citation Analysis)
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