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Macau Periodical Index (澳門期刊論文索引)

Author
Chun, Cheong Steve Fong
Title
System enhancement and work place relocation about intranet use in hospital management accounting of the hospital authority in Hong Kong
Journal Name
Euro Asia Journal of Management
Pub. Info
Dec. 2011, Vol.21, No.1/2, pp. 25-38
Keyword
Pseudo-longitudinal study；Management accounting systems；Intranet use；Hong Kong public hospitals
Abstract
Abstract : This paper investigates the roles of system enhancement and work place relocation in the use of intranet and web-enabled applications (IWAs) for supporting hospital management accounting in Hong Kong. A pseudo-longitudinal study in Hong Kong public hospitals has been conducted over a duration of 1.5 years to observe changes that have occured over time. This study is based on 157 hospital executives in the phaseⅠand 147 hospital executives in the phase Ⅱ survey. The phase Ⅰsurvey illustrates different aspects of information quality of Management Accounting Systems (MASIQ) in hospitals. The phase Ⅱ survey results add further findings. The time for system enhancement illustrates a clearly positive impact on IWAs, while work place relocation has a negative impact on hospital management regarding management accounting functions to a certain extent. Work place relocation is less effective for grouping talents to work in the office at different locations. Face-to-face communication at work place is more efficient than communication through intranet applications. The research results contribute to the knowledge of users of intranet for management accounting and control in public hospitals. Paragraph Headings: 1. Introduction 2. Background 2.1. Intranet use and management accounting systems 2.2. Work place relocation 2.3. New cluster management 3. Hypothesis development 3.1. System enhancement 3.2. Work place relocation 4. Methods 4.1. Two-time point pseudo-longitudinal survey 4.2. Questionnaire development 4.3. Questionnaire survey 4.4. Two phases of survey 4.5. Questionnaire survey results and discussion 4.6. System enhancement 4.7. Work place relocation 5. Conclusions Tables: 1. Measurements from 157 valid responses 2. Mann-Whitney U Test for information quality of management accounting systems (MASIQ) 3. Work place relocation 4. Average response of perception of work place relocation affecting daily work