Organizational Coordination and Performance in Hospital Accounting Information Systems: An Empirical Investigation.
通过对28个医院会计信息系统开发团队的实地研究，探讨组织情境与管理会计系统设计之间的匹配如何影响绩效，发现任务可预测性与协调模式的匹配显著关联用户信息满意度。
Abstract This paper describes a field study of 28 hospital accounting information systems (HAIS) development groups designed to address the issue of "fit" between organizational context and the effective design of management accounting systems (MAS). Hypotheses are developed for studying the interaction effects of contextual and MAS design variables on performance. The findings indicate that the match between HAIS task predictability and coordination modes is significantly associated with good performance as measured by user information satisfaction.