회계정보시스템 도입이 재무적 성과에 미치는 영향

Abstract

This research discusses the financial results caused by the introduction of accounting information system, supported with corroborative evidence. Most previous research studies were either exploratory observation or surveys. This lack of research in accounting information system is due to difficulty of obtaining precise measurement for related variables in the system. The current research was subcategorized into two systems：(1) the quality of accounting information system；and (2) the practical impact on accounting information system. The former covers the intangible assets based on the financial statement software, while the latter examines the educational－training expenses based on the income statement. As for statistical analysis, regression was applied, which included independent variables of 1) quality of accounting information system；and 2) practical impact on accounting information system, and dependent variables of 1) financial results (i.e. return on assets ratio, profit margin ratio, inventory turnover ratio, receivables turnover ratio) and 2) stock price. As a result of the analysis, the following results were derived：Firstly, introduction of accounting information system can improve the profit structure by increasing the return on assets ratio and profit margin ratio. Secondly, introduction of accounting information system contributes to the financial results by shortening business cycles through efficient management on sales credit and further increasing the inventory turnover ratio and receivables turnover ratio. Thirdly, introduction of accounting information system had positive effects on information users’ decision－making processes by showing cause and effect relationship between stock price and quantity. Therefore, this research can be regarded as a new proxy, proven to have differentiating and elaborative proxy development.