The Impact of Accounting Information Systems on Organizational Performance

A Case Study of China Merchants Bank

DOI

10.2991/978-94-6463-502-7_2How to use a DOI?

Keywords

Accounting Information System; Organizational Performance; China Merchants Bank

Abstract

Accounting Information System (AIS) is a system that a business uses to collect, store, manage, process, retrieve, and report its financial data. The relationship between AIS and organizational performance is an important issue in the accounting and management literature, especially in the context of emerging markets. This paper investigates how AIS affects organizational performance, using China Merchants Bank (CMB) as a case study. CMB is one of the largest and most innovative banks in China, and has adopted a sophisticated AIS to support its accounting and financial operations. The paper uses document analysis and semi-structured interviews to collect and analyze data from CMB. The paper shows that CMB’s AIS improved its efficiency, accuracy, security, and compliance in its accounting and financial operations, and enhanced its profitability, productivity, quality, customer satisfaction, innovation, and social responsibility. The paper also compares and contrasts CMB’s performance with other banks in China and abroad, and shows that CMB has a competitive position in the banking industry. The paper contributes to the literature on AIS and organizational performance by providing a comprehensive and rigorous analysis of a typical and relevant case in an emerging market context.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Meiqi Xu
PY  - 2024
DA  - 2024/08/31
TI  - The Impact of Accounting Information Systems on Organizational Performance
BT  - Proceedings of the 2024 5th International Conference on Education, Knowledge and Information Management (ICEKIM 2024）
PB  - Atlantis Press
SP  - 4
EP  - 10
SN  - 2589-4900
UR  - https://doi.org/10.2991/978-94-6463-502-7_2
DO  - 10.2991/978-94-6463-502-7_2
ID  - Xu2024
ER  -