Management Science and Financial Engineering

  • 제12권1호
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  • Pages.35-64
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  • 2006
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  • 2287-2043(pISSN)
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  • 2287-2361(eISSN)
한국경영과학회 (The Korean Operations Research and Management Science Society)
권호 표지

The Cultural Effects on Information Characteristics of Accounting Information Systems

  • Choe Jong-Min (Kyungpook National University, School of Business Department of Accounting)
  • 발행 : 2006.05.01
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초록

This study empirically investigated cultural differences in the amount of information provided by management accounting information systems as well as the differences in organizational performance according to variations in the amount of information. Through cluster analysis, we classified sample firms into five organizational cultural types: Semi-innovative, innovative, bureaucratic, semi-bureaucratic and supportive. The results showed that in the semi-innovative firms, a greater amount of the traditional and advanced types of information is produced, while in bureaucratic firms, traditional information is much more provided than in the innovative, semi-bureaucratic and supportive firms. These results confirmed cultural differences in the amount of information produced. According to the results of this study, it was found that in organizational performance, the rankings of semi-innovative firms, which have the highest scores in the amount of information, are also the highest, and the performance scores in innovative firms are generally next to those of semi-innovative firms. Hence, it is concluded that there are cultural differences in the amount of information provided, and these differences affect organizational performance.

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