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Abstract ▼ AI-Helper

The firm size of Information Technology Industry(hereafter called IT Industry) is growing rapidly nowadays. So to cope with technology variety surrounding Accounting Information System(hereafter called AIS) and rapid environmental changes, we have to be given the useful and timely information in con...

The firm size of Information Technology Industry(hereafter called IT Industry) is growing rapidly nowadays. So to cope with technology variety surrounding Accounting Information System(hereafter called AIS) and rapid environmental changes, we have to be given the useful and timely information in connection with management activities. The main purposes of this study are to empirically examine the effects of the Firm size, Competition of IT Industry on AIS, and the effects of AIS on the Corporate Performance. The general present conditions of IT Industry was examined through the frequency analysis, and the identification of reliance and propriety to the study variables were examined through reliance analysis and the primary factor analysis. The tested results are as followed : Firstly, it indicates that Competition of IT Industry affects the Accounting Information System, and also indicates that Firm size of IT Industry does not affect AIS. The Competition except the Firm Size offer Strategy-supported AIS and Future-estimated AIS. Secondly, it indicates that AIS affects not so much the satisfaction of the users, but affects mainly the Corporate Performance, in the way that the it is improved because the IT Industry offers both Strategy-supported AIS and Future-estimated AIS. In the case of previous studies on the general manufacturing companies, the System Performance improved more in the High-fitness Group than in the Low-fitness Group This Study Results can be a useful guide to other researchers when they project and manage the proper AIS by means of examining closely the effects of the Fitness between Characteristics of IT Industry and AIS on the Corporate Performance. In further studies, it will be valuable to focus on the Managerial Performance variables(the financial or non-financial results).