Article citationsMore>>

Nicolaou, A. I. (2000). A Contingency Model of Perceived Effectiveness in Accounting Information Systems: Organizational Coordination and Control Effects. International Journal of Accounting Information Systems, 1, 91-105.
https://doi.org/10.1016/S1467-0895(00)00006-3

has been cited by the following article:

• TITLE: An Examination of the Impact of Financial Sharing on the Quality of Corporate Accounting Information in the Context of the Financial Shared Service Model

  AUTHORS: Chengxin Wang

  KEYWORDS: Financial Shared Services Model, Accounting Information Quality, Internal Control, Decision Support, Globalization

  JOURNAL NAME: Open Journal of Social Sciences, Vol.11 No.11, November 29, 2023

  ABSTRACT: In the context of globalization intensification, enterprises face the challenge of managing increasingly complex business operations. This study aims to investigate how the financial shared services model, characterized by centralized processing and standardized operations, impacts the quality of corporate accounting information. By examining literature and conducting empirical data analysis, we explore how the model enhances the efficiency and accuracy of accounting information processing, strengthens enterprises’ internal controls through increasing financial information transparency, and bolsters financial monitoring. Furthermore, we analyze how this model positively impacts decision support, aiding enterprises in making superior economic decisions. Despite the challenges in system compatibility and employee training during implementation, this study underscores the immense potential of the shared services model in optimizing accounting information systems, reinforcing internal controls, and improving decision support. The profound impact of this model on the quality of corporate accounting information underscores its value and the importance of its further research and application.