초록

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Abstract ▼ AI-Helper

Today"s companies are in the turbulent environmental changes such as information technology, the change of customer"s needs and so they are exerting every effort to be accustomed to their surroundings by means of such innovative tools and concepts as virtual company, global collaboration, learning o...

Today"s companies are in the turbulent environmental changes such as information technology, the change of customer"s needs and so they are exerting every effort to be accustomed to their surroundings by means of such innovative tools and concepts as virtual company, global collaboration, learning organization and so on. But the above tools and concepts must be analyzed and reviewed with relation to the design and operation accounting information system which supports the management processes. The reason is that whether management innovation is successful or not depends on the utilization of correct information which influence strategic decision-making. Accounting information system is the most important formal sub-system of the companies information systems and it produces and offers their financial and non-financial information too. In information age which IT has the most important influence on the organization"s survival and prosperity, the efficient implementation of accounting information system will results in the consistency and timeliness of information and uplift the organization efficiency. That is, to keep the accounting information system effective and efficient, we must implement new managerial accounting theory and information system which are based on the close relationship between the internal & external environmental factors and accounting information system. First of all, we must make clear relationship among contingency factors, information characteristics of accounting information system and management performance to accomplish the objective of accounting information system which have to offer the necessary information in appraising the company"s performance. Therefore, this study examines the effects of the ‘FIT’ relationship between contingency factors and accounting information system characteristics on business performance. The results of Wilcoxon"s rank-sum test applying multiple-contingencies model indicates that business performance was determined by the ‘fit’ relationships between contingency factors and AIS information characteristics.

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