기업환경요인과 ERP 구현방법이 회계정보시스템의 성과에 미치는 복합적인 영향

This research is focused on confirming the accompanied difference in Accounting Information Systems performance with the combination of various environmental factors of a corporation and ERP implementation. Corporate environmental factors are fixed as followed: corporate culture, corporate characteristics, and change management. Application method, range of application, and existence of BPR application are the variables applied in verifying the following three hypotheses. SAS backward method has been applied to hypotheses verification. On examination, in the case of corporate culture and alteration management, difference in ERP implementation effected accounting information systems performance, while the case of corporate characteristics had no such effect. The results suggest that, when adopting ERP, corporations must consider their corporate culture and change management levels in order to select an appropriate ERP execution method that will enhance accounting information systems performance. With high performance in accounting information systems, ERP performance can be enhanced as well, due to its integration property, and eventually act as a useful method to improve corporate competitive power.