The effect of task uncertainty, decentralization and AIS characteristics on the performance of AIS: an empirical case in Taiwan

Authors:
Ruey-Dang Chang;Yeun-Wen Chang;David Paper
Affiliations:
Department of Business Management, National Sun Yat-Sen University, Kaohsiung 804, Taiwan;Providence University, Taichung, Taiwan;Utah State University, Logan, UT
Venue:
Information and Management
Year:
2003

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Abstract

This study investigated the fit between contingency variables (e.g. task uncertainty and decentralization) in accounting information systems (AIS); a good fit is assumed to improve user satisfaction. We divided task uncertainty into two dimensions: variability and analyzability. We chose information scope, timeliness, and aggregation as the AIS characteristics to be studied within each dimension. User satisfaction was adopted as a surrogate to measure the performance of AIS. The responses of 126 managers were drawn from a cross-industry sample in Taiwan. Multiple regression models were employed to test the hypotheses. The results of the empirical test led us to two results: (1) broad-scope information (external environment or future-oriented information) promotes user satisfaction in high task variability situations, and (2) in a highly decentralized organization, broad-scope, timely, and aggregated information will also facilitate user satisfaction.