The effect of task uncertainty, decentralization and AIS characteristics on the performance of AIS: an empirical case in Taiwan
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...
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| Veröffentlicht in: | Information & management 2003-08, Vol.40 (7), p.691-703 |
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| creator | Chang, Ruey-Dang Chang, Yeun-Wen Paper, David |
| description | 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. |
| doi_str_mv | 10.1016/S0378-7206(02)00097-6 |
| format | Article |
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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.</description><identifier>ISSN: 0378-7206</identifier><identifier>EISSN: 1872-7530</identifier><identifier>DOI: 10.1016/S0378-7206(02)00097-6</identifier><identifier>CODEN: IMANDC</identifier><language>eng</language><publisher>Amsterdam: Elsevier B.V</publisher><subject>Accounting information systems (AIS) ; Accounting systems ; Applied sciences ; Computer science; control theory; systems ; Contingency theory ; Decentralization ; End users ; Exact sciences and technology ; Information characteristics ; Information system (IS) ; Information systems ; Information systems. Data bases ; Mathematical models ; Memory organisation. Data processing ; Performance evaluation ; Regression analysis ; Software ; Studies ; Task uncertainty ; User satisfaction</subject><ispartof>Information & management, 2003-08, Vol.40 (7), p.691-703</ispartof><rights>2002 Elsevier Science B.V.</rights><rights>2004 INIST-CNRS</rights><rights>Copyright Elsevier Sequoia S.A. 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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.</description><subject>Accounting information systems (AIS)</subject><subject>Accounting systems</subject><subject>Applied sciences</subject><subject>Computer science; control theory; systems</subject><subject>Contingency theory</subject><subject>Decentralization</subject><subject>End users</subject><subject>Exact sciences and technology</subject><subject>Information characteristics</subject><subject>Information system (IS)</subject><subject>Information systems</subject><subject>Information systems. Data bases</subject><subject>Mathematical models</subject><subject>Memory organisation. Data processing</subject><subject>Performance evaluation</subject><subject>Regression analysis</subject><subject>Software</subject><subject>Studies</subject><subject>Task uncertainty</subject><subject>User satisfaction</subject><issn>0378-7206</issn><issn>1872-7530</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2003</creationdate><recordtype>article</recordtype><recordid>eNqFkV9LXDEQxUNR6PrnIxRCodCCVyfJzU3WFxHRVhB8cPscZnMnGLt77zbJttgXv7pZV-yjT_Mwv3OGc4axTwKOBYju5A6UsY2R0H0F-Q0ApqbpPrCJsEY2RivYYZM35CPby_mhQmCm0wl7mt0TpxDIFz4GXjD_4uvBUyoYh_J4xHvyNJSEi_gPSxwHjkPPz6_vuL_HhL5QirlEn3ldleq1ohTGtMTqsTGs5GmVcFquYooeF9xjJh4HPsP4F4cDthtwkenwde6zn1eXs4sfzc3t9-uL85vGtwZKo422kixpUuSN1FKBEm03N9gbq4zqAGE-7aUK2HcBhG3n0pKVNphg2t6qffZ567tK4-815eIexnUa6kknlQGpW2EqpLeQT2POiYJbpbjE9OgEuE3V7qVqt-nRgXQvVbuu6r68mmOuEUOq6WP-L9YgdNfKyp1tOapJ_0RKLvtItak-pvoA14_xnUvP7AGSZg</recordid><startdate>20030801</startdate><enddate>20030801</enddate><creator>Chang, Ruey-Dang</creator><creator>Chang, Yeun-Wen</creator><creator>Paper, David</creator><general>Elsevier B.V</general><general>Elsevier Science</general><general>Elsevier Sequoia S.A</general><scope>IQODW</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>JQ2</scope></search><sort><creationdate>20030801</creationdate><title>The effect of task uncertainty, decentralization and AIS characteristics on the performance of AIS: an empirical case in Taiwan</title><author>Chang, Ruey-Dang ; Chang, Yeun-Wen ; Paper, David</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c470t-57582e8e5e3ec7252303146b7ad7837360a0b9d23fad6f0184b28e828f7f74d83</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2003</creationdate><topic>Accounting information systems (AIS)</topic><topic>Accounting systems</topic><topic>Applied sciences</topic><topic>Computer science; control theory; systems</topic><topic>Contingency theory</topic><topic>Decentralization</topic><topic>End users</topic><topic>Exact sciences and technology</topic><topic>Information characteristics</topic><topic>Information system (IS)</topic><topic>Information systems</topic><topic>Information systems. Data bases</topic><topic>Mathematical models</topic><topic>Memory organisation. Data processing</topic><topic>Performance evaluation</topic><topic>Regression analysis</topic><topic>Software</topic><topic>Studies</topic><topic>Task uncertainty</topic><topic>User satisfaction</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Chang, Ruey-Dang</creatorcontrib><creatorcontrib>Chang, Yeun-Wen</creatorcontrib><creatorcontrib>Paper, David</creatorcontrib><collection>Pascal-Francis</collection><collection>CrossRef</collection><collection>ProQuest Computer Science Collection</collection><jtitle>Information & management</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Chang, Ruey-Dang</au><au>Chang, Yeun-Wen</au><au>Paper, David</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>The effect of task uncertainty, decentralization and AIS characteristics on the performance of AIS: an empirical case in Taiwan</atitle><jtitle>Information & management</jtitle><date>2003-08-01</date><risdate>2003</risdate><volume>40</volume><issue>7</issue><spage>691</spage><epage>703</epage><pages>691-703</pages><issn>0378-7206</issn><eissn>1872-7530</eissn><coden>IMANDC</coden><abstract>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.</abstract><cop>Amsterdam</cop><pub>Elsevier B.V</pub><doi>10.1016/S0378-7206(02)00097-6</doi><tpages>13</tpages></addata></record> |
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| identifier | ISSN: 0378-7206 |
| ispartof | Information & management, 2003-08, Vol.40 (7), p.691-703 |
| issn | 0378-7206 1872-7530 |
| language | eng |
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| source | Elsevier ScienceDirect Journals |
| subjects | Accounting information systems (AIS) Accounting systems Applied sciences Computer science control theory systems Contingency theory Decentralization End users Exact sciences and technology Information characteristics Information system (IS) Information systems Information systems. Data bases Mathematical models Memory organisation. Data processing Performance evaluation Regression analysis Software Studies Task uncertainty User satisfaction |
| title | The effect of task uncertainty, decentralization and AIS characteristics on the performance of AIS: an empirical case in Taiwan |
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