Mediation of Computerized Accounting System （CAS） Adoption on Relationship Between Environmental Uncertainty and Organizational Performance
Mediation of Computerized Accounting System （CAS） Adoption on Relationship Between Environmental Uncertainty and Organizational Performance作者机构：Feng Chia University Taichung Taiwan Tra Vinh University Tra Vinh Vietnam Lin-Shin Hospital Taichung Taiwan
出 版 物：《Journal of Modern Accounting and Auditing》 (现代会计与审计（英文版）)
年 卷 期：2013年第9卷第6期
页 面：747-755页
学科分类：120201[管理学-会计学] 0711[理学-系统科学] 12[管理学] 1202[管理学-工商管理] 07[理学] 08[工学] 081101[工学-控制理论与控制工程] 0811[工学-控制科学与工程] 071102[理学-系统分析与集成] 081103[工学-系统工程]
主 题：computerized accounting system (CAS) environmental uncertainty organizational performance
摘 要：This paper investigates the mediation of the adoption of computerized accounting system （CAS） on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, path analysis, and regression model to examine the effects of CAS adoption on the relationship between environmental uncertainty and organizational performance. The findings reveal that the adoption level of CAS is positively associated with organizational characteristics, environmental uncertainty, and organizational performance, and the usage of CAS has a statistically significant mediating effect on the relationship between environmental uncertainty and organizational performance. This paper will be significant to business managers in the decision to adopt CAS.
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