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, pa...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.展开更多
Along with the popularization of computerized accounting in recent years, many companies no matter big or small have built their own computerized accounting system in China. This new accounting system is different fro...Along with the popularization of computerized accounting in recent years, many companies no matter big or small have built their own computerized accounting system in China. This new accounting system is different from the traditional one, and the change will bring some influences and risks on the auditing. Therefore, it is urgent for auditors to take some countermeasures at present.展开更多
The informatization of financial accounting is beneficial to the improvement of comprehensive budget management, cost accounting and internal control. Under such a background, enterprises should perfect the path of ac...The informatization of financial accounting is beneficial to the improvement of comprehensive budget management, cost accounting and internal control. Under such a background, enterprises should perfect the path of accounting information construction, rely on information means to strengthen the level of financial management, and attract more compound talents to join, so as to achieve the goal of promoting the rapid development of the accounting industry.展开更多
At present, there are many problems in accounting computerization in colleges and universities, such as unreasonable class layout, lack of teachers and weak practical training, which can not adapt to social developmen...At present, there are many problems in accounting computerization in colleges and universities, such as unreasonable class layout, lack of teachers and weak practical training, which can not adapt to social development. Therefore, this paper has certain practical significance for solving the problems related to accounting computerization, training various accounting and electromechanical personnel to meet the social needs and promoting social development.展开更多
文摘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.
文摘Along with the popularization of computerized accounting in recent years, many companies no matter big or small have built their own computerized accounting system in China. This new accounting system is different from the traditional one, and the change will bring some influences and risks on the auditing. Therefore, it is urgent for auditors to take some countermeasures at present.
文摘The informatization of financial accounting is beneficial to the improvement of comprehensive budget management, cost accounting and internal control. Under such a background, enterprises should perfect the path of accounting information construction, rely on information means to strengthen the level of financial management, and attract more compound talents to join, so as to achieve the goal of promoting the rapid development of the accounting industry.
文摘At present, there are many problems in accounting computerization in colleges and universities, such as unreasonable class layout, lack of teachers and weak practical training, which can not adapt to social development. Therefore, this paper has certain practical significance for solving the problems related to accounting computerization, training various accounting and electromechanical personnel to meet the social needs and promoting social development.
