The impact of the accounting information system usage on companys' e-business efficiency

Abstract

In this paper an analysis of the impact of the Accounting Information System usage on the company's ebusiness efficiency is made. The analysis is based upon the secondary data on the application of the e-business in the companies in 29 European countries, as well as on the primary data obtained by a survey on 252 Croatian companies. We conducted a relevant empiric research (using Hi-square and Levene's Test analyses) which gives the up-to-date information on the impact of Accounting Information System usage on ebusiness efficiency and made it possible not to reject the hypothesis that indeed Accounting Information System usage affects the e-business efficiency. Copyright © (2012) by Danube Adria Association for Automation and Manufacturing (DAAAM).