Title :
An empirical analysis of accounting information integration in integrated systems
Author_Institution :
Accounting Dept., Shandong Financial Inst. Jinan, Jinan, China
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;
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
DOI :
10.1109/ICIME.2010.5478343