本研究以DeLone & McLean(1992)資訊系統成功模式為基礎，評估我國大專校院使用會計資訊系統之成效，並探討各校推行會計資訊系統之關鍵成功因素，進而分析關鍵成功因素與成效之關聯性。期提供各級學校推廣會計資訊系統之參考，並為教育部未來統籌規畫各級學校研發會計資訊系統之考量。實證分析結果修正 DeLone 及McLean(1992)之模式，以適用於評估大專院校會計資訊系統之成效。研究結果亦發現關鍵成功因素中軟硬體特性及資訊能力愈佳，則系統成效之資訊品質與系統使用愈高。 Based on DeLone and McLean's model of systems success, this study is to evaluate the performance of accounting information system (AIS) and to explore the critical success factors of adopting AIS in the higher education institutes in Taiwan. It also tries to analyze the relationships between the critical success factors and the AIS performance in order to provide suggestions of AIS implementation and planning to all level of educational institutions and the Department of Education. The study revised DeLone and McLean's model by Path Analysis. The research findings indicate that the better the software and hardware characteristics and information ability a higher education institute has, the higher information quality and the system use an AIS can perform.
第七屆科際整合管理論文集=Proceedings of The 2003 7th Conference on Interdisciplinary and Multifunctional Business Management，頁272-293