Organisation Support of Intranet Use in Management Accounting Systems of Hong Kong Public Hospitals

Intranet is widely used for internal access, analysis and exchange of organisation accounting and control information. As a tool of information communication, intranet use affects the information characteristics of content presentation in Management Accounting Systems. Management Accounting Systems incorporate the structure, processes, tools, and techniques for the provision of information to aid the management in management control and decision-making (Horngren, 1982; Anthony & Govindarajan, 2001). DeLone and McLean (1992) synthesize an Information Systems success model that comprises six dimensions as user information satisfaction, information quality, system quality, system usage, individual impact and organisational impact, and information quality has much relationship with Management Accounting Systems. Chenhall and Morris (1986) have specified the information quality dimensions of Management Accounting Systems. With reference to the information quality dimensions, this research is to investigate how organization support affects intranet use in supporting Management Accounting Systems of Hong Kong public hospitals. All the forty public hospitals use intranet facilities supported by the Hospital Authority of Hong Kong. Nine large hospitals have even developed own hospital intranets. Case study interviews and questionnaire survey have been conducted to the executives of hospital financial services departments and administrative services departments who utilise intranet applications to exercise management and control. Results discover that Information Quality of Management Accounting Systems (MAS) mediates the relationship between top management support and intranet user information satisfaction. Results of this research contribute knowledge to the uses of intranet for management accounting and control in public hospitals. In practice, efficient utilisation of limited government funding to public hospitals is now much concerned by the public of Hong Kong. This study is worthwhile for identifying how and to what extent intranet and Web-enabled applications support management accounting and control of public funded organizations as hospitals.