期刊名称：International Journal of Digital Accounting Research
印刷版ISSN：1577-8517
出版年度：2004
卷号：4
页码：125-144
出版社：University of Huelva, Rutgers University
摘要：Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance. This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities. The alignment between sophisticated accounting information systems and organizational strategy is analyzed. The enabling effect of the accounting information system on performance is also examined. Relationships are explored using data collected from 112 CEOs in 218 hospitals in Spain. The findings provide support of an indirect effect of sophisticated accounting information system on performance, acting through a prospector strategy.d money.
关键词：Accounting information system; strategy; performance; contingency theory.l ratio
