利用电子数据交换(EDI)提高会计交易效率

Using Electronic Data Interchange (EDI) to Improve the Efficiency of Accounting Transactions

Accounting Review · 2002
被引 57
人大 A+FT50UTD24ABS 4*

中文导读

利用一家美国办公家具制造商的数据,评估EDI是否缩短订单处理时间,并考察其对复杂订单的改善效果,发现EDI能加快处理并缓解复杂性的负面影响。

Abstract

Electronic data interchange (EDI) is an information technology that standardizes the exchange of information between transacting parties. Using data from a major U.S. office furniture manufacturer that adopted EDI primarily to improve the efficiency of accounting transactions, we evaluate whether EDI reduces order-processing time (the time from sales order receipt to sales order scheduling) and whether this improvement is greater for more complex orders. Our measure of complexity reflects both the mix of different products the dealer orders as well as features and options the dealer selects for each product in the order. We find that EDI is associated with faster order processing, independent of complexity, and that EDI mitigates most of the negative effects of complexity on processing time. We also find that dealers learn to submit error-free orders to the manufacturer, and that previous errors provide feedback that helps dealers submit more accurate orders. However, we find only mixed evidence that order complexity impedes learning.

电子数据交换会计交易效率订单处理时间订单复杂性