影響會計資訊品質因素之研究－以國立大專校院會計資訊系統使用者為例

A Study on the Factors Affecting the Quality of Accounting Information-Users of National Universities as Examples

黃士銘(Shi-Ming Huang) ； 李超雄(Chao-Hsiung Lee) ； 劉永彬(Yung-Pin Liu)

《華人前瞻研究》 1卷2期 (2005/12) Pp. 65-101

https://doi.org/10.6428/JCTF.200512.0065

摘要

本研究蒐集影響會計資訊品質（正確性、時效性、完整性、一致性和有用性）之人員、組織、系統及外部議題等四大構面之相關文獻，並參酌當前我國大專校院會計資訊系統使用實況，提出問項並尋求產官學專家意見後，以問卷調查法對大專校院會計資訊系統使用者，對資訊品質管理認知做研究。並嚴謹地檢驗了影響會計資訊品質因素的信度、內容效度、建構效度。再以單因子獨立樣本變異數分析、積差相關、迴歸分析及典型相關探討人員、系統、組織及外部構面與會計資訊品質的關係。
實證分析結果顯示，不同組織規模之會計資訊系統使用者，對資訊品質管理認知無差異，系統的穩定性與系統檢核無法確保會計資訊品質，人員異動較少、主管重視、人員互動良好及主管機關加強督導可提升會計資訊品質。

關鍵字

會計資訊系統 ； 會計資訊品質 ； 單因子獨立樣本變異數分析 ； 典型相關分析

並列摘要

In this research, the author tried to investigate the quality of accounting information, such as accuracy, timeliness, completeness, consistency and usefulness, affected by the four phases of personnel, organization, system and external issues. Examining this issue, the author designed the survey based on the opinions of professionals from governments, industries, scholarships.
The author testified the validity of the survey by validity analysis and examined the correlations between quality of accounting information and the phases of personnel, organization, system, and external issues.
It is indicated that (1) users has no difference about the cognition of accounting information quality despite the scale of organization; (2) the quality of accounting information could not be ensured by the factors of system stability and automatic auditing; (3) the quality of accounting information could be improved by the factors of low personnel rotation, high concerns of top-management, personnel interaction and high monitoring from supervision.

並列關鍵字

Accounting Information System ； Accounting Information Quality ； One-Way ANOVA ； Canonical Analysis