Intranet Use for Management Accounting Systems in Hong Kong Public Hospitals: An Analysis Using Partial Least Square Approach

This study examines the relationships of organization support, user characteristics, task characteristics, and intranet characteristics for using intranet applications to support Management Accounting in Hong Kong public hospitals. The research attempted to identify how the interactions of these antecedents helped to achieve Intranet User Information Satisfaction (IUIS) and thus efficiency of Management Accounting in hospitals in terms of Information Quality of Management Accounting Systems (MASIQ). A mixed research approach integrating case study and survey research under a quantitative paradigm was adopted. Partial Least Squares analysis was used to examine the data. The case study results reflected that use of intranet applications could support Management Accounting in hospitals. The survey results of 157 managers and executives in Hong Kong public hospitals showed that IUIS had a direct significant impact on MASIQ. Meanwhile, user characteristics as IS Experience improved IUIS, and the extent of task characteristics also improved the performance of MASIQ. The results have several implications for Accounting Information Systems management.

[1]  Kim Langfield-Smith,et al.  The Implementation of Innovative Management Accounting Systems , 1999 .

[2]  Wanda J. Orlikowski,et al.  A Short Form Measure of User Information Satisfaction: A Psychometric Evaluation and Notes on Use , 1987, J. Manag. Inf. Syst..

[3]  Lawrence A. Gordon,et al.  Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation , 1984 .

[4]  Tor Guimaraes,et al.  The Determinants of DSS Success: An Integrated Model* , 1992 .

[5]  L. Cronbach.  Coefficient alpha and the internal structure of tests , 1951 .

[6]  Wynne W. Chin.  The partial least squares approach for structural equation modeling. , 1998 .

[7]  Mark G. Simkin,et al.  The analysis and study of the impact of technology on groups: a conceptual framework , 1999 .

[8]  McChesney H rd.  Using the Intranet as a business productivity tool. , 2000 .

[9]  Alnoor Bhimani,et al.  A study of the emergence of management accounting system ethos and its influence on perceived system success , 2003 .

[10]  Karel Cool,et al.  Business strategy, market structure and risk-return relationships: a structural approach , 1989 .

[11]  Ephraim R. McLean,et al.  Information Systems Success: The Quest for the Dependent Variable , 1992, Inf. Syst. Res..

[12]  M. Abernethy,et al.  The consequences of customization on management accounting system design , 2000 .

[13]  George A. Marcoulides,et al.  Modern methods for business research , 1998 .

[14]  Guy G. Gable,et al.  Integrating case study and survey research methods: an example in information systems , 1994 .

[15]  Blake Ives,et al.  The Global Network Organization of the Future: Information Management Opportunities and Challenges , 1994, J. Manag. Inf. Syst..

[16]  Ananth Srinivasan,et al.  Alternative Measures of Systems Effectiveness: Associations and Implications , 1985, MIS Q..

[17]  Ephraim R. McLean,et al.  The DeLone and McLean Model of Information Systems Success: A Ten-Year Update , 2003, J. Manag. Inf. Syst..

[18]  Blake Ives,et al.  The measurement of user information satisfaction , 1983, CACM.

[19]  Dale Goodhue,et al.  Task-Technology Fit and Individual Performance , 1995, MIS Q..

[20]  R. Anthony,et al.  Management Control Systems , 2020, Management Control Systems and Tools for Internationalization Success.

[21]  R. Frank Falk,et al.  A Primer for Soft Modeling , 1992 .

[22]  Lokman Mia,et al.  SPAN OF CONTROL, TASK INTERDEPENDENCE AND USEFULNESS OF MAS INFORMATION IN NOT‐FOR‐PROFIT GOVERNMENT ORGANIZATIONS , 1991 .

[23]  Lawrence A. Gordon,et al.  A contingency framework for the design of accounting information systems , 1976 .

[24]  Rachid M. Zeffane,et al.  The Effects of Task Characteristics and Sub-Unit Structure on Dimensions of Information Processing , 1993, Inf. Process. Manag..