An Empirical Analysis of the Association Between the Intercompany Effects of Electronic Data Interchange and the Level of Computerization and Integration of the Accounting Information System in Small Businesses.

This study investigates intercompany effects on the accounting information system (AIS) of small businesses when electronic data interchange (EDI) is implemented at the request of influential trading partners. The intercompany effects are examined by analyzing the association of the owner/manager\u27s attitude toward computers, the owner/manager\u27s perception that EDI was forced on the business, and the owner/manager\u27s awareness of EDI benefits, with the level of AIS computerization and integration (AIS computerization). Two groups of hypotheses are proposed. The hypotheses in the first group assert that an association exists between the level of AIS computerization, the owner/manager\u27s general computer attitude, and the owner/manager\u27s perception that EDI has been forced upon the company. The second group of hypotheses assert that an association exists between owner/manager knowledge, defined as awareness of EDI issues and benefits, and the level of AIS computerization. General computer attitude is measured using the Computer Attitude Scale developed by Nickell and Pinto. The perception that EDI is forced and awareness of EDI issues and benefits are measured by scales developed in the study. A variation of the Nolan computer growth model is used to measure the level of AIS computerization. Data is gathered from a nationwide sample of small businesses in the agriculture equipment dealer industry using a survey questionnaire. Correlation analysis and analysis of variance (ANOVA) are the primary statistical techniques employed in the study. The results suggest an association exists between general computer attitude and the level of AIS computerization. The results also support the assertion that an association exists between EDI awareness and AIS computerization. While the analysis suggests a relationship exists between the owner/manager\u27s perception that EDI is forced on the small business and the level of AIS computerization, additional study is required to understand the nature of that relationship. Overall, the results suggest a need for further research with respect to trading partner influences on owner/manager attitudes, perceptions, and behavior toward AIS technology