Open AccessDoes The Implementation Of ERP Improve The Quality Of Accounting Information? Evidence From Chinese A-Share Listed Manufacturing Firms
Author(s) -
Peiyu Ou,
Zhao Hong,
Zhou Zhao
Publication year - 2017
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.149
H-Index - 22
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v34i1.10090
Subject(s) - business , relevance (law) , quality (philosophy) , accounting information system , accounting , context (archaeology) , reliability (semiconductor) , information quality , information system , paleontology , philosophy , power (physics) , physics , electrical engineering , epistemology , quantum mechanics , political science , law , biology , engineering
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.