The Impact of Tax and Accounting Information System Characteristics on Organizational Performance

This study aims to examine the impact of the characteristics of tax accounting information systems on organizational performance among companies operating in Busan, focusing on four key factors that contribute to achieving organizational performance and identifying the importance of organizational culture. Given that all organizations in this study utilize an AIS, the study seeks to understand the perspectives of all members, regardless of their roles. A total of 232 questionnaires were distributed across 36 business organizations located in Busan. Organizational performance was analyzed based on four components: system quality, information quality, service quality, and data quality. The analysis revealed, first, that the characteristics of the information system system quality, information quality, service quality, and data quality positively impact organizational performance in a statistically significant way. Second, among the factors, system quality showed the highest correlation with organizational performance, suggesting that organizations should continuously develop system quality to improve performance. Thus, fostering a supportive environment that motivates employees to become more engaged with the organization can enhance organizational performance.