환경 및 구조요인이 회계정보시스템의 산출정보특성에 미치는 영향에 관한 연구

회계정보시스템은 재무적 자료를 수집.처리하여 회계정보를 산출하고 이를 조직내의 경영관리자와 외부의 정보이용자에게 전달하는 시스템이라 할 수 있다. 기업의 환경 및 조직구조 등은 회계정보시스템을 설계하는데 영향을 미치게 되며, 회계정보시스템의 설계자는 이러한 기업의 내적.외적 환경요인에 가장 적합한 시스템을 구축하고자 노력하여야 한다. 본 논문은 기업의 외부환경요인(환경의 불확실성)과 조직구조요인(조직의 집권화, 공식화, 조직규모), 전산화 환경요인(최고경영층의 지원, 사용자의 전산능력) 및 업무특성(업무의 비구조화 정도, 상호연관도, 업무의 난이도와 다양도)등이 회계정보시스템의 개발 및 실행, 산출정보의 특성(정보의 대상, 정보의 시점, 정보의 형태, 정보제공 빈도, 정보의 통합도)에 미치는 영향을 파악하고, 상호간의 적합도가 회계정보시스템의 성과에 미치는 영향을 연구할 것이다. 또한 국내기업의 회계정보시스템의 운용실태와 현황을 파악하여 문제점을 지적하고 개선방안을 모색하고자 한다

The Practice of Accounting Information Systems in Korea : The State of Art

This study surveys 212 accounting information systems (AIS) of 85 manufacturing firms by using the research model based on the management process of AIS to figure out the current status and problems of the computing environment and AIS of Korean firms. The analysis of the current status leads to the suggestions to promote the utilization and efficiency of AIS. The level of experiences and education of information system (IS) personnel turns out to be still low. More education is needed to upgrade the IS personnel. AIS users lack in the computer knowledge. The users need more computer education. The analysis on the computerization and information characteristics of the AIS subsystems shows that the computerization is well established in the financial accounting area. On the other hand, the computerization for managerial accounting areas is in its early stage. The managerial accounting systems need be developed to support the managerial decision making effectively. The majority of firms develop the AIS by their own IS teams. When firms use the consulting services in developing AIS, they prefer accounting firms. The majority of firms fail to evaluate the AIS because the evaluation tools are not available. Most firms do not perform the auditing for AIS. It is needed to develop the tool and techniques for evalauation and auditing AIS

a contingency model and process-oriented analysis

학위논문(박사) - 한국과학기술원 : 경영과학과, 1986.2, [ ix, 177 p. ]The major concern of this thesis is the relationship between user participation and management information system(MIS) use. Under the premise that participation may not always lead to successful system utilization, a contingency model and a causal process model are proposed by integrating the findings from previous research. Those factors are considered as important contingencies which include the stages of system development life cycle, task complexity, system initiator, and the variables related to the environment for system implementation such as the maturity of MIS function, formality, MIS group capability, top management support, and general user attitudes. The causal process model hypothesizes that user participation enhances user understanding, induces more appreciative user perceptions of the system quality, increases user acceptance, and consequently makes the system be utilized more extensively. It is also hypothesized that the causal structures may differ across the various contingency factors. The data used for validating the conceptual model are collected from 134 users of seventy-seven different information systems in thirty-two business organizations. A cross-tabulation analysis is employed to examine the effects of the contingency factors on the user participation-system use relationship, and the causal relationships are tested using path analysis technique. The results support in general the proposed model. In conclusion, MIS managers should not always count on the participative system design strategy as the best policy but look at the contingencies first and bear in mind the process lying between user participation and the system usage. The findings, however, should be interpreted with caution, since this study has several limitations in measurement and sample size. Future research is suggested and encouraged with more refined methodology.한국과학기술원 : 경영과학과

(An) analysis of the factors datermining EDP success

학위논문(석사) - 한국과학기술원 : 산업공학과, 1981.2, [ [viii], 105 p. ]As the management of informations becomes more and more important for the management of organizations, many organizations have operated Electronic Data Processing(EDP) systems or, in a broader concept, Management Information Systems(MIS). Accordingly, a number of studies have been done to investigate the factors affecting EDP or MIS success and to provide a scheme for managing the systems effectively. Most of the studies, however, were not based on empirical data and great majority of them failed to systemize the factors investigated. For this reason, in this thesis, an emphasis is placed on the identification of the basic dimensional variables, in which all the factors investigated to date are systematically grouped and included. Then these variables are validated through field survey. The dimensional variables identified in this thesis are $\underline{group}$ $\underline{ability}$, $\underline{resource}$ $\underline{availability}$ and $\underline{implementation}$ $\underline{climate}$. The variables are directly derived from the three operational features of EDP system, that is, EDP group characteristics, EDP resources and EDP environment. Based on these variables and the factors shown in the literature, a model of EDP success is developed. The model hypothesizes that EDP success is determined by above three variables and it is empirically tested using both correlational analysis and multiple regression analysis. The data for the test are collected from 25 manufacturing firms including construction companies which provide the responses, out of 52 firms selected by purposive sampling technique. The results of data analysis indicate that implementation climate is the strongest predictor of EDP success, followed by resource availability, and then group ability. Further researches with larger sample size including other industries, with improved theoretical background and methodology will strengthen the results and findings of this study.한국과학기술원 : 산업공학과