A Research On Accounting Information Systems Effectiveness Based On Information Management View

The dissertation focuses on the effectiveness of Accounting Information Systems(AIS).It tends to resolve the following problems:the understanding and evaluation ofAIS effectiveness,its current state,factors affecting AIS effectiveness,theestablishment of effective AIS,the development,and evaluation of future AIS.Theinformation management is taken as the basic course of research.Information,information technology,information activities and information personnel construct theinformation management research,among which information acts as a key factor andthree other factors play important roles for information value.When the four factorscompose information systems according to certain principles,the value of informationwill be fully embodied,and the information systems will be effective.Considering theinformation management's ideas,AIS are formed by accounting information,information technology,accounting information activities and accountants,and whenthese four factors,among which accounting information is also the central factor,coordinate perfectly,AIS effectiveness will be achieved.From these four factors,itanalyses AIS' the current state,and with full consideration of the recent developmentof information technology it builds up AIS integration framework based onService-Oriented Architecture(SOA).In this framework,it aims to realize the biggestincrement of accounting information and AIS effectiveness by systems integration,accounting information activities integration and accounting information integration.Then under the background of information management dynamic development,itbrings forward the future research of AIS effectiveness and synthesized evaluation ofAIS based on IT Balanced Scorecard.Using systematic method and referring information management theory andpractice,this dissertation discusses the AIS' effectiveness from different aspects byabsorbing research fruits of accounting information quality characters,providingaccounting information activities,utilizing accounting information activities,andaccountant behaviors.It sums up domestic and foreign research fruits and latestdevelopment of AIS,and reconstructs AIS based on information managementintegration.Thus it has certain sense by adding to domestic AIS research fruits andwidening its developing scope.