search query: @indexterm accounting information systems / total: 204
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| Author: | Anderson, S. W. Lanen, W. N. |
| Title: | Using Electronic Data Interchange (EDI) to Improve the Efficiency of Accounting Transactions |
| Journal: | Accounting Review
2002 : OCT, VOL. 77:4, p. 703-730 |
| Index terms: | ACCOUNTING INFORMATION SYSTEMS COMPLEXITY LEARNING TRANSACTION COSTS |
| Language: | eng |
| Abstract: | Electronic data interchange (EDI) is an information technology that standardizes the exchange of information between transacting parties. Using data from a major U.S. office furniture manufacturer that adopted EDI primarily to improve the efficiency of accounting transactions, the authors evaluate whether EDI reduces order-processing time (the time from sales order receipt to sales order scheduling) and whether this improvement is greater for more complex orders. The authors' measure of complexity reflects both the mix of different products the dealer orders as well as features and options the dealer selects for each product in the order. The authors find that EDI is associated with faster order processing, independent of complexity, and that EDI mitigates most of the negative effects of complexity on processing time. |
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