새마을금고의 최종사용자 특성과 조직 특성별 회계정보시스템 성과에 관한 연구

It is necessary to evaluate accounting information systems is used efficiently, as much expense and time is invested in construction of accounting information systems. The performance of information systems in various element is thought with the important element most from system design, development and evaluation. The research on accounting information systems is not many, but in recent, it is become accomplished actively. Through the empirical study which investigates accounting information systems performance(accounting information systems satisfaction and accounting information systems availability and management program satisfaction) by end-user characteristics (duty form and position) and organization characteristics(business form and size) of the KFCCC(Korean Federation of Community Credit Cooperative), the research presents the development direction of accounting information systems and contributes the management performance increase. The research evaluates the performance of accounting information systems by end-user and organization characteristics of the KFCCC with the end-user satisfaction and availability of the information systems used widely in performance measurement. Including management program satisfaction in performance of accounting information systems, the research measures and analyzes management program satisfaction by end-user and organization characteristics of KFCCC. The analytical result with afterwards is same about performance of end-user and organization characteristics by the accounting information systems of the KFCCC. First, the performance of the accounting information systems excluding the accounting information systems availability by end-user and organization characteristics is not statistically significant. With duty position in end-user characteristics and the accounting information systems availability was visible in the difference which considers statistically from 5% level. Second, the end-user and organization characteristics appeared not to be interrelated to accounting information systems performance. Third, three accounting information systems performance with accounting information systems satisfaction, accounting information systems availability and management program satisfaction shows a high interrelation. Like this result will be able to judge with the fact that does not have the necessity which will develop the program which the KFCCC follows in end-user and organization characteristics with separate way. But the effort of improving the accounting information systems availability by increasing management program quality is one way which raises the accounting information systems satisfaction among accounting information systems performance in KFCCC.