本文总结和审视信息技术应用于会计工作的内涵和作用．根据目前我国信息化的进程和未来可能的实践提出了建立现代管理型会计信息系统(Acounting Information System以下简称AIS)的结构模式，将内部控制方法、思想融入AIS．可实现企业的...本文总结和审视信息技术应用于会计工作的内涵和作用．根据目前我国信息化的进程和未来可能的实践提出了建立现代管理型会计信息系统(Acounting Information System以下简称AIS)的结构模式，将内部控制方法、思想融入AIS．可实现企业的物流、业务流、资金流和信息流有效整合和集成，使现代信息技术应用会计管理工作取得较好的效果。展开更多
The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accoun...The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accounting professional and accounting information system （AIS） competency. Population and sample of this research is the companies listed in the Stock Exchange of Thailand （SET）. A questionnaire mail was used for collecting the data from chief accountant officer of the companies listed in the SET. The results indicate that accounting professional has a positive significant effect on successful accounting information in all dimensions including effective planning, efficient controlling, and promoting decision and communication. Moreover, AIS competency has a positive significant effect on successful accounting information only in dimension of promoting decision and communication. Overall, the results indicate that internal resource and capabilities including accounting professional and AIS competency are the primary factors that influence successful accounting information of Thai-listed companies. Theoretical and managerial contributions are explicitly provided. Conclusions, suggestions and directions for future research are also presented.展开更多
文摘本文总结和审视信息技术应用于会计工作的内涵和作用．根据目前我国信息化的进程和未来可能的实践提出了建立现代管理型会计信息系统(Acounting Information System以下简称AIS)的结构模式，将内部控制方法、思想融入AIS．可实现企业的物流、业务流、资金流和信息流有效整合和集成，使现代信息技术应用会计管理工作取得较好的效果。
文摘The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accounting professional and accounting information system （AIS） competency. Population and sample of this research is the companies listed in the Stock Exchange of Thailand （SET）. A questionnaire mail was used for collecting the data from chief accountant officer of the companies listed in the SET. The results indicate that accounting professional has a positive significant effect on successful accounting information in all dimensions including effective planning, efficient controlling, and promoting decision and communication. Moreover, AIS competency has a positive significant effect on successful accounting information only in dimension of promoting decision and communication. Overall, the results indicate that internal resource and capabilities including accounting professional and AIS competency are the primary factors that influence successful accounting information of Thai-listed companies. Theoretical and managerial contributions are explicitly provided. Conclusions, suggestions and directions for future research are also presented.
