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Information Technology Based-Accounting Information (Systems):How They Impact Firm Performance Assessment
Supattra Boonmak, Chulalongkorn University
ABSTRACT. Purpose: To examine whether an acceptance of IT and accounting information has affected the assessment of firm performance. Methodology: Data from 175 executive students, who work in business firms, were collected. Questionnaires were used to assess firm performance. Descriptive statistics, correlations, and multiple regression analysis were used to analyze and evaluate data. Findings: IT and accounting information increase firm performance. The more volume of accounting information needed, the more advanced the IT that should be provided. Business strategy will be more successful if organizations have enough and more reliable advanced IT. The more use of advanced IT and accounting information provided, the more successful firm performance is. IT can change and improve the efficiency and effectiveness of firm performance, while both IT and accounting information also improve and change the culture of firm performance to be more efficient and effective.
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