【文檔】網(wǎng)絡會計(networkaccounting)

1、ASIA P 4 C C F C U V E R S I T Y COLLEGE -! TECHNOC.QGY 1 INNOVMIOWStudent Name:Wang BoStudent No.:TP020584Intake:UC2F1105AF (FI)Module Name:BM040-3.5-2-RESMLecture Name:Hazezul Razman Bin OthmanTable of ContentsIntroduction3Purpose3Statement of Problem4Background of study5Objective of the research5

2、Literature view6Research design and data collection (Methodology)9Hypotheses9Theoretical framework10Research question10Research method11Sampling11Limitation11Significance of the study12Expect result and conclusion13Reference14Title of Project:Factors that influences application of network accounting

3、 in China Public Company.IntroductionNetwork accounting is refers to an accounting activities within the internet environment consist of recognition, measurement and disclosure a variety of transaction and business matter. It is a kind of accounting information system based on network environment fo

4、undation. And it also is an important component of electronic commerce.Using network accounting is useful and beneficial for public company because it is effective and efficiency in operating process and decision making process There are several advantages of using of network accounting in public co

5、mpany consist of online feedback, Real-time feedback and analysis, Resources sharing, fast transfer of information, efficient centralized management and Convenient, flexible and low cost. Base on these characteristics, network accounting as an important and indispensable part in the china public com

6、pany and these companies also needs using of effective network accountingPurposeTo make sure the network accounting fit to the requirement of company for fast development and extend Nowadays, Chinas economy is a form of market economy in line with technological efficiency, structural efficiency and

7、economies of scale In this system, companies are to meet the collection of information lateral (such as supply, production, marketing, human resources), but also to meet the needs of the financial management of the vertical (such as forecasting, planning, implementation, control, accounting, analysi

8、s) In order to make company decision and operation effectiveness and improve employee productivity, so the manager should to make sure this complex and complicated of information can be effectiveness and efficient collection, transfer and disposed in the company, the company should make sure 什ie app

9、lication of network accounting in the company.Statement of ProblemNetwork accounting base on financial management as the core, business management and financial management integration, it can be remote accounting in the internet But some of company in china cant successful and effective to use netwo

10、rk accounting in their operation and decision. These problems might from the internal factor or external environment. The accounting information which use in network accounting is saving in the opening network, it will make a greater risk of the distortion of accounting information. In other hand, t

11、he company is lacking for the cognitive of network accounting theory and cannot rational use network accounting in the company operation. After that, lack of professionals for management network accounting is a common problem in China Public Company. At last, there also have some factors that influe

12、nce the application of network accountingBackground of studyIn the 21st century, the Internet age has changed the socio-economic structure and organization of production, breaking the previous companys management and accounting model. The Internet makes enterprise in the global scope to realize info

13、rmation exchange and sharing, the progress of information technology driven development of accounting and accounting treatment At last, these trends produce a new accounting area, the network accounting With the development of times, more and more public companies in china haven been satisfied with

14、the existing financial system; they eager to a more convenient and efficient information management system to improve management and operation effectivenessIn china, accounting computerization as the initial usability of network accounting depend precise calculations and statistical capabilities whi

15、ch are widely used in company accounting work But in the Internet age, stand-alone computerized accounting work has failed to meet company needs; long time of data transfer, inconvenient information exchange, information is not convenient to check, these reason force companies to seek a high effecti

16、ve and efficiency way to improve their advantage, the company believe that network accounting is useful for them.Objective of the research Assess the factors that affect application of network accounting used by china Help the company successfully implement network accounting Identify the importance

17、 and advantages of applying network accounting of public companies.Literature viewAccording to LI (2010), network accounting as a brand new accounting in the era of knowledge economy; network accounting is destined to be the mainstream of accounting owing to its ability to adapt to the changing envi

18、ronment Thus network accounting use in company also is following the trend of development. (LI Xin 2010)Effectiveness of network accounting is depends on perception of decision-maker to that to use information to satisfy the needs of operation process and control. ZHANG (2006) referred useful of net

19、work accounting can be based on three aspects: 1) real-time information, 2) information integration, 3) remote operation. Real time information referred when business matters is occuring, the accounting information system can through intranets, an external network and the Internet directly collect i

20、nformation, realize accounting and business integration. Information intefration referred use of modern network technology and information integration method, connected of accounting and business, realize unity of the logistics, cash flow and information flow. Remote operation referred network accou

21、nting will realize remote statements, remote reimbursement, remote audits, and remote audit, strengthen the headquarters to subsidiary body of finance monitoring(ZHANG Xuefang 2006)LV (2005) referred Implementation of the network accounting must be equipped with the appropriate network equipment and

22、 other equipment (such as switches, servers, terminals), the configuration of these devices must comply with three principles, the first is unity, the configuration of network devices from the unified planning by the accounting department, models of equipment, technical standards to adopt a uniform

23、parameter to prevent the device does not match to the requirement of network accounting, and companies are free to purchase equipment only need to meet the basic parameters of the device The second is foresight, the company should consider technological progress and the impact of updating the equipm

24、ent, after that, the company should have a predictable, especially the main parts of the device must has a replaceable and scalability to adapt to technological progress, such as network switches, companies should to consider there is meet the companys network bandwidth and actually requirements. Th

25、e third is practical, in considering the forward-looking basis of network accounting, the purchase of the network accounting equipments needs to meet the requirements of network accounting, , then practicality and cost-effective as the important principle for purchase accounting.( LV Xuedian 2005)SH

26、AO (2009) referred companies need to develop the system of financial staff, in China public companies, the professional standards of financial accounting of accountants always need to meet the requirements of the companys financial accounting, the training of computer skills for finance staffs is ve

27、ry important and the computer training of financial officers is different from the network engineer training It mainly focuses on four aspects, the first is the computers operating capability, and it requires financial staff to master the computers operating methods and techniques The second is the

28、ability to network maintenance; it requires financial staff to master the basic procedures and met!lods of network maintenance. The third is the data secrecy and the fourth is network security awareness. (SHAO Guoli 2009)CHU (2009) referred companies need to choose a good reputation of software prod

29、ucers and high quality software. There arc four reason for choose a good software for the network accounting. The firstly network accounting is a huge investment with high risk, once the network accounting system would be error, there is huge loss in the company. The second is network accounting thr

30、ough network to manage all sectors and aspects within the company, if software quality is not reliable, it may incurred paralyze in the company operations, it make a huge loss in the company. The third is the software related to accounting operations and financial management must comply with the pro

31、visions of national law. The last is when the companys network system is completed; its maintenance work is very important, so software vendors need to provide a good after-sales service. (CHU Xlmei 2009)Research design and data collection (Methodology)HypothesesBased on the literature review blow,

32、some variables were hypothesized Hypothesis 1: network accounting leads to fastest information collection, transfers and disposed Hypothesis2: network accounting leads to high efficiency internal control system. Hypothesis3: network accounting leads to high employee productivityModerating variableHy

33、potheses depends on the moderating variable is indicate that the factors that influence therespondents5 response for the research questions about the evaluation of network accounting Hl: There is a relationship between the company，hardware conditions and application of network accounting H2: There i

34、s a relationship between the levels of software conditions of application of network accounting H3: There is a relationship between the staff skills and application of network accountingTheoretical frameworkThere are multiple facts that affect the evaluation of accounting information system Based on

35、 the hypothesis, there are 3 main facts consist of company hardware conditions, Software condition and staff skillsApplication of network accountingResearch question Is there a relationship between the companieshardware conditions and application of network accounting? Is there a relationship betwee

36、n the companies9 software conditions of application of network accounting? Is there a relationship between the companies5 staff skills and application of network accounting?Research methodThis research collect the primary data through the method which is questionnaires, this research is quantitative

37、. All of the survey research requires a questionnaires, it includes set of questions to allow respondent to record their answers Questionnaires can ensure that all of respondents will be asked with same questions and get the accurate answers In most cases, questionnaires are an efficient data collec

38、tion method, if the researcher knows what are their required and how to measure the variables of interest. (Uma Sekaran & Roger Bougie 2010).In this research, questionnaires will be implementing and allot to the manager who is in the difference public company The respondents are required to return t

39、he questionnaires before the deadline SamplingIn this study, sampling methods is support a faster and accurate answer with low cost and conveniences. A questionnaire was designed and formulate by expert panels and was distributes to sample firms after test study. This questionnaire consist thirty qu

40、estionsThis study would select 40 public companies that distributed to ten difference industries, such as manufacturing industry and IT industry. The adjust questionnaire would allot to 40 respondents who is the manger of the sample company in order to collect information about the application of ne

41、twork accountingLimitationThe study also has its own limitation, over the course of the study. The study used the method of questionnaire to collect the raw data Because arise of biased of respondents reaction. So it causes the lack of data research, some private information and data cannot be conta

42、ct. Otherwise, this study survey only for the same companies and the result cannot cover other companies.Significance of the studyBased on the literature review, network accounting is important and necessary for china public companies. Invalid of application of network accounting will lead to seriou

43、s consequences such as distortion of accounting information and delay of information to make a big mistake in the company decision. Otherwise, in order to build network accounting, these companies must take a big investment on the infrastructure such as hardware equipment and software purchase So th

44、ese companies need a successful to save resource and increase efficiency of company operation.In other hand, the aims of this study are evaluate the factors that affect application of network accounting in china public company. It is helpful for these companies to make sure which factor is influence

45、 for the application of network accounting. In addition, there are some suggestions from this study to address the issue in the process of using network accounting and provide a way to future research in this area.Expect result and conclusionThe result would depend on the whether the research object

46、ives and hypothesis have been got the appropriate answers during the process of research This study examined factors that affect application of network accounting focus on three hypothesis consist of to improve fast information collection, transfers and disposed of company business, high efficiency internal control system and high employee productivity, moreover, this study also support some suggestion to address the issue of using of network accounting.At last, this study will support a useful result and advices for future research i