e-journal

Intranet use in Hong Kong public hospitals

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Purpose – The purpose of this paper is to report the findings from a study of the relationships of
organization support, user characteristics, task characteristics, and intranet characteristics for using
intranet applications to support management accounting in public hospitals.
Design/methodology/approach – To test the research hypotheses, data were collected from Hong
Kong public hospitals using a questionnaire survey. The research attempts to identify how the
interactions of these antecedents help 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).
Findings – The results show that IUIS is positively associated with IQMAS in Hong Kong public
hospitals. User characteristics such as information systems (IS) experience is positively associated
with IUIS, and the extent of task characteristics is also positively associated with the IQMAS. The
results have several implications for accounting IS management.
Research limitations/implications – The paper provides support for some prior research findings
and some findings are not consistent with expectations. The paper is based on questionnaire responses
of 157 hospital executives. The findings are then generalized to the population studied – Hong Kong
public hospitals. More research is needed for exploration and confirmation of these findings.
Practical implications – The research offers insights into management accounting and control
systems as they are implemented through the use of intranet in public hospitals. It suggests that top
management support is of prior concern in improving managerial performance.
Originality/value – The paper bridges two disciplines of studies, management accounting and IS.
The results provide some useful support of prior findings and some modifications and extensions that
further understanding in this area.

Keywords Intranets,Management accounting,Accounting systems, Accounting information, Hospitals,
Hong Kong

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

International Journal of Accounting and Information Management

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

International Journal of Accounting and Information Management Vol. 18 No. 2, 2010 pp. 156-181

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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