조직구조와 회계정보특성의 적합도 및 ERP시스템 활용정도가 성과에 미치는 영향

Purposes of this study are to find out (I) effects of the organizational structure and accounting information characteristics on ERP systems introduction, (Ⅱ) effects of the use of ERP systems on performance, and (Ⅲ) effects of the fitness between organizational structure and accounting information characteristics and the use of ERP systems on performance. This study proxied the organizational structure as a decentralization and inter-departmental interdependency based on the Lawrence and Lorsch study(1967) and derived the fitness from prior accounting information system studies based on contingency theory. The findings of this study are: First, ERP systems introduction is affected by the level of decentralization(structure), and the extent to timeliness, summary and classification of accounting information(characteristics). Second, the use of ERP systems does not affect positively the corporate performance but does impact on the satisfaction level, the use of accounting information, and departmental performance. Third, companies with higher degree of the fitness and higher degree of the use of ERP systems have higher corporate performance. This study contributes the literature in that the use of ERP systems in association with the fitness between the organizational structure and characteristics of accounting information do impact corporate performance.