An empirical analysis of accounting information integration in integrated systems

Author

Niu, Yanfang

Author_Institution

Accounting Dept., Shandong Financial Inst. Jinan, Jinan, China

fYear

2010

fDate

16-18 April 2010

Firstpage

107

Lastpage

110

Abstract

The purpose of this paper is to explore the problems of accounting information integration in integrated systems. Using data from a survey of 142 software users from UFIDA, Kingdee, Langchao Ltd. in China, this study tests a structural equation model that relates accounting business processes coordination and accounting information integration, which in turn are hypothesized to affect AIS performance. The result shows that the proposed relationships are supported. The findings and their implications are discussed.

Keywords

accounts data processing; business data processing; statistical analysis; accounting business process coordination; accounting information integration; structural equation model; Business process re-engineering; Communication system control; Control systems; Decision making; Enterprise resource planning; Hardware; Information analysis; Information systems; Information technology; Software performance; AIS performance; Accounting business processes coordination; Acounting information integration;

fLanguage

English

Publisher

ieee

Conference_Titel

Information Management and Engineering (ICIME), 2010 The 2nd IEEE International Conference on

Conference_Location

Chengdu

Print_ISBN

978-1-4244-5263-7

Electronic_ISBN

978-1-4244-5265-1

Type

conf

DOI

10.1109/ICIME.2010.5478343

Filename

5478343