A Study on Accounting Information and Business Performance：Focusing on the Technology Acceptance Model(TAM)

Abstract

[Purpose]The use of accounting information is important to improve performance through effective management strategies. Therefore, this study aims to identify the factors influencing the improvement of business performance by applying the technology acceptance model in the relationship between the characteristics of accounting information and business performance of a company. [Methodology]Data were collected through a structured questionnaire with accounting information characteristics, business performance, and information acceptance intention as the main variables. The collected data were statistically analyzed using AMOS25 and SPSS25. [Findings]Some of the hypotheses on the relationship between accounting information characteristics, information acceptance intention, and management performance showed a positive (＋) influence relationship. [Implications]It provides meaningful discussion points through the results that the usefulness and ease of accounting information must be secured in order to improve management performance.