회계정보시스템 품질변수가 세무대리인의 이용만족에 미치는 영향

Because of rapid changes on the economic environment and the strong competition, the existing tax agency's business makes steady progress from the simple tax calculation and tax reporting to strengthening the competitiveness by supporting making tax decision. In tax accounting service, efficient accounting information system has to be established and utilized to cope with opening accounting service market through diversifying service and reconsidering competitiveness. The purpose of this study is how the accounting information system has been efficiently utilizing in tax accounting service in Korea and analyzing the actual status of utilizing information system in tax accounting service, and verifying whether accounting information system quality variables (system quality, information quality, service quality) have influence on the user satisfaction of the accounting information system. For this purpose, accounting information system quality variables(system quality, information quality, service quality) are chosen from the existeing study to use questionnaire. Result of this study, the tax agents in Korea are easy to operate and manage and to fit into a new environment change on system quality, have the asked information believing and exacting on information quality, and satisfy the supports and the staff's ability of the service company on service quality. Therefor accounting information system quality variables have the effect on tax agent's user satisfaction.