Factors affecting relationships between the contextual variables and the information characteristics of accounting information systems

摘要

This paper represents an exploratory effort to test empirically the interactions among the influence factors, the contextual variables, and the information characteristics of accounting information systems (AIS) at the subunit level. In this study, we found that there are significant congruence relationships between the information characteristics of AIS and the contextual variables (organizational structure and task characteristics). Also, the influence factors, such as user participation in the development process, top management support, capability of information systems personnel, and existence of steering committees, have an effect on the relationships between the contextual variables and the information characteristics such as information scope and aggregation.