The effect of task uncertainty, decentralization and AIS characteristics on the performance of AIS: an empirical case in Taiwan
| Autor: | Yeun-Wen Chang, David Paper, Ruey-Dang Chang |
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| Rok vydání: | 2003 |
| Předmět: |
Information Systems and Management
Knowledge management business.industry Computer science Sample (statistics) Management Information Systems Task (project management) Test (assessment) Contingency theory Empirical research Accounting information system Dimension (data warehouse) business Contingency Information Systems |
| Zdroj: | Information & Management. 40:691-703 |
| ISSN: | 0378-7206 |
| DOI: | 10.1016/s0378-7206(02)00097-6 |
| Popis: | This study investigated the fit between contingency variables (e.g. task uncertainty and decentralization) in accounting information systems (AIS); a good fit is assumed to improve user satisfaction. We divided task uncertainty into two dimensions: variability and analyzability. We chose information scope, timeliness, and aggregation as the AIS characteristics to be studied within each dimension. User satisfaction was adopted as a surrogate to measure the performance of AIS. The responses of 126 managers were drawn from a cross-industry sample in Taiwan. Multiple regression models were employed to test the hypotheses. The results of the empirical test led us to two results: (1) broad-scope information (external environment or future-oriented information) promotes user satisfaction in high task variability situations, and (2) in a highly decentralized organization, broad-scope, timely, and aggregated information will also facilitate user satisfaction. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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