实施ERP能提高会计信息质量吗？来自中国A股上市制造企业的证据

Q4 Business, Management and Accounting

Journal of Applied Business Research Pub Date : 2017-12-29 DOI:10.19030/JABR.V34I1.10090

Peiyu Ou, Hong Zhao, Zhao Zhou

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引用次数: 7

摘要

利用中国A股上市制造企业的数据，从可靠性和相关性两个方面探讨了ERP实施对会计信息质量的影响。同时，本研究也验证了不同规模、不同所有权类型的企业影响力的差异。和并没有实施ERP的企业相比，实施ERP企业的会计信息质量显著提高。此外，不同规模和不同所有权类型的企业的积极影响也不同。在大型企业中，ERP的实施对会计信息的可靠性有较强的影响。在非国有企业中，ERP的实施在可靠性和相关性方面对会计信息质量有更强的影响。我们的研究为衡量新兴经济背景下ERP实施对会计信息质量的影响提供了新的证据。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Does The Implementation Of ERP Improve The Quality Of Accounting Information? Evidence From Chinese A-Share Listed Manufacturing Firms

Using the data of Chinese A-share listed manufacturing firms, the study explores the influence of ERP implementation on accounting information quality from reliability and relevance. Also, the study verifies the difference of the influence in firms which have different sizes and different ownership types. Compared with the firms not implementing ERP, accounting information quality of the firms implementing ERP improves significantly. In addition, the positive influence differs in firms of different sizes and different ownership types. In large-sized firms, ERP implementation has stronger influence on reliability of accounting information. In non-state-owned firms, ERP implementation has stronger influence on accounting information quality in respect to reliability and relevance. Our study supplies the new evidence to gauge the impact of ERP implementation on accounting information quality in an emerging economy context.

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来源期刊

Journal of Applied Business Research Business, Management and Accounting-Business and International Management

CiteScore

0.60

自引率

0.00%

发文量

期刊介绍： The Journal of Applied Business Research (JABR) welcomes articles in all areas of applied business and economics research. Both theoretical and applied manuscripts will be considered for publication; however, theoretical manuscripts must provide a clear link to important and interesting business and economics applications. Using a wide range of research methods including statistical analysis, analytical work, case studies, field research, and historical analysis, articles examine significant applied business and economics research questions from a broad range of perspectives. The intention of JABR is to publish papers that significantly contribute to these fields.