This study examines the relationships of organization support, user characteristics, task characteristics, and intranet characteristics for using intranet applications to support Management Accounting in Hong Kong public hospitals. The research attempted to identify how the interactions of these antecedents helped to achieve Intranet User Information Satisfaction (IUIS) and thus efficiency of Management Accounting in hospitals in terms of Information Quality of Management Accounting Systems (MASIQ). A mixed research approach integrating case study and survey research under a quantitative paradigm was adopted. Partial Least Squares analysis was used to examine the data. The case study results reflected that use of intranet applications could support Management Accounting in hospitals. The survey results of 157 managers and executives in Hong Kong public hospitals showed that IUIS had a direct significant impact on MASIQ. Meanwhile, user characteristics as IS Experience improved IUIS, and the extent of task characteristics also improved the performance of MASIQ. The results have several implications for Accounting Information Systems management.
Quaddus, Mohammed and Fong, Steve Chun Cheong, "Intranet Use for Management Accounting Systems in Hong Kong Public Hospitals: An Analysis Using Partial Least Square Approach" (2007). PACIS 2007 Proceedings. 148.