The purposes of this thesis are, first, to empirically test the appropriateness of contingency approach to the design of Accounting Information Systems (AIS) ; second, to identify the moderating effects of influence factors on the contingent relationships between contextual variables and information characteristics of Accounting Information Systems.
The focus of this study was confined to AIS. Hence, as the basis of this research, definition and type of AIS were suggested. Type of AIS was categorized as Operational AIS, Managerial AIS and Strategic AIS.
In the previous studies, most research efforts have been directed at examining the relationships between contextual variables and Information System characteristics. Information System effectiveness or performance variables have not been specifically considered in their relationship model. However, in this study, the performance of Accounting Information Systems was considered in this contingent relationship model.
Most implementation researchers have attempted to identify the factors or the courses of action that positively contribute to system performance or probability of successful implementation. However, they have ignored the intermediate level or the interaction effects of research variables. They have not studied the indirect effects of influence factors on Information System performance. Hence, in this study, moderating effects of influence factors on the relationships between contextual variables and information characteristics of AIS were studied, and the indirect effects of influence factors on the performance of AIS were empirically tested.
In this study, six dey contextual variables - formalization/centralization, time perspectives of subunit, task variability/difficulty and task newness - were selected, and six critical success factors, such as user participation, user training & education, top management support, capability of Information System personnel, steering committees and Information System evolution level, were considered. As information characteristics of AIS, 8 information characteristics which were considered in the previous works were selected.
Data used in this study were drawn from 107 AIS projects in 78 Korean business firms belonging to five industries. Multiple regression analyses and Correlation analyses are mainly employed to test the hypotheses. Overall then, there is substantial support for many of the hypotheses.
In conclusion, it was proved that the fit between conditions of contextual variables and information characteristics of AIS has an effects on performance of AIS. The research findings also support the proposition that influence factors have an effect on the relationships between AIS characteristics and contextual variables.
The findings, however, should be interpreted with caution, since this study has several limitations in measurement and sampling. Future research is suggested and encouraged with more refined methodology.
