An empirical analysis of accounting information integration in integrated systems

The purpose of this paper is to explore the problems of accounting information integration in integrated systems. Using data from a survey of 142 software users from UFIDA, Kingdee, Langchao Ltd. in China, this study tests a structural equation model that relates accounting business processes coordination and accounting information integration, which in turn are hypothesized to affect AIS performance. The result shows that the proposed relationships are supported. The findings and their implications are discussed.