大學(xué)會計信息系統(tǒng)的信息質(zhì)量外文翻譯

1、<p><b>　　中文3490字</b></p><p>　　本科畢業(yè)論文（設(shè)計）</p><p>　　外 文 翻 譯</p><p>　　外文題目 Information Quality for a University Accounting Information System

2、 </p><p>　　外文出處 University of New England </p><p>　　外文作者 K.Sandhu </p>

3、<p><b>　　原文：</b></p><p>　　Information Quality for a University Accounting Information System</p><p>　　D. Staff perspectives on the usefulness of the accounting information syste

4、m</p><p>　　All staff had expected that the accounting information system usability would be useful to them in doing their work, that it would increase efficiency and lead to improved performance in managing

5、their work electronically. When staff had to use the paper-based system to fill in the gaps caused by the underperformance of the accounting information system they reported consistently that they doubted the usefulness

6、new system and thus its capability to perform. The staff’s evaluation of the usefuln</p><p>　　Staff also reported that the usefulness of the accounting information system was affected by a number of technica

7、l issues. Staff reported difficulties in logging into a number of screens and having to remember different passwords. Staff member (2) said: In the morning we have to enter at least four passwords until we reach the acco

8、unting information system login screen and then insert another password to get into the accounting information system. You consciously do it. And if you forget, or ent</p><p>　　The Admissions staff also note

9、d that the accounting information system was slow and would cause the database to collapse if too many staff were using the system at the same time. Staff member(1) said, for example, that: I log into Eudora(the email sy

10、stem)every morning and I may or may not log in to the accounting information system if we are in the frantic January and February period, which is the busiest time for us. I would try not to login into the accounting inf

11、ormation system because there </p><p>　　Another staff member (3) compared what they thought was the more useful, paper-based system with the accounting information system, saying: The paper-based system has

12、all of the tools that we use in our work such as letter templates, application forms etc which makes it useful in our work. We have been using it for a longer time. And if it doesn’t have what we need it gets added on to

13、 it. If anybody needs anything I just enter a new letter template to meet the needs of our staff which is useful </p><p>　　Another staff member (1) in charge of the applications area claimed that the account

14、ing information system was not useful for their agents because of difficulties with getting passwords to login into the system. She said: We cannot enter an application that is received from an agent. We receive thousand

15、s of applications from all over the world. At the moment we cannot enter into the accounting information system because we don’t have passwords. Who is the student? Who is the applicant? Who is th</p><p>　　A

16、dmissions staff members commented on one positive element of the accounting information system suggesting that it would be good to move all applications over to the accounting information system but had concerns regardin

17、g the accessibility of private information of international students. She said that: What we would like to do and seriously want to do is move everything to the accounting information system platform to make the system u

18、seful for all. I know this doesn’t sound easy, but that’s t</p><p>　　Staff member (2) who had reported inefficient areas of the accounting information system to the IT manager suggested the system’s usefulne

19、ss could be enhanced if a larger number of staff used it and likewise reported areas in need of improvement. He commented: Staff suggestions to improve accounting information system work usefulness are sent to the IT Man

20、ager via email more than anything. I must say that some staff are actively reporting on things that are wrong, and not working. Only a few sta</p><p>　　Staff member (1) who was also involved in processing st

21、udent enquiries, believed that the accounting information system had the potential to fast track their work and that this would be very useful. She observed: We receive over ten thousand enquiries from international stud

22、ents via email from all over the world. When we use the paper-based system there is no way to work out which enquiries were converted into prospective international students. There is no link between the enquiry and the

23、appli</p><p>　　Staff believed that there were ways that the accounting information system could be useful in their work, nonetheless. However, usage was low, even after two years of implementation. The usefu

24、lness of the system was an important factor in the continued use of the system by staff. Once they uncovered the deficiencies of the system, they made choices about using the system or not based on its usefulness to them

25、 getting their work done quickly and efficiently.</p><p>　　E. Staff perspectives on usage of the accounting information system</p><p>　　The staff noted in discussions and interviews that increas

26、ed usage of the accounting information system would occur if the system had a facility for logging in more easily. If it created a more equal distribution of workload; if its use resulted in a reduction of paper work; if

27、 it produced quality information about changes introduced; if it enabled electronic entry of agent’s data; if it was accompanied with frequent training and work support; and if it supported a search engine, had mandatory

28、 f</p><p>　　It was reported by both staff and Management that the accounting information system was used less that fifty percent of the time. The low usage by staff of the accounting information system meant

29、 that workload was accumulating and was taking a longer time to be attended to. Since the paper-based system usage was at its highest, it was difficult for the staff to further increase workload. The staff perception of

30、the accounting information system usability was that it could not be used in all area</p><p>　　Staff complained about the uneven workload that was created by the accounting information system. For example so

31、me staff was heavily loaded with work whereas others had a light workload. One staff member (2) reported: The workload that is distributed by the accounting information system is unequal. In the local market that is Aust

32、ralia we are inundated with international students calling saying why haven’t you replied, and that situation worsens when we have not processed or maybe not received t</p><p>　　All the staff wanted Faculty

33、members to log into the accounting information system and make decisions about unusual applications that required Faculty consent. The accounting information system did not have that functionality. One staff member (1) n

34、oted this: One of the ideas is to allow the Faculty members to log into the accounting information system and access student enquiries and applications. In the process they could make a decision and even make an offer of

35、 admission to a student online.</p><p>　　The Admissions staffs were interested in merging the two systems, with one login name and password for the staff to use. But the poor information systems capability m

36、ade usability difficult for the staff to use and this impacted on usage. Staff member (2) said: One of the thins I am going to do and haven’t yet done, though we have talked about it and I said we will do it, is that whe

37、n we arrive in the office in the morning we should be logging into the paper-based system and should automaticity </p><p>　　The staff had to undertake extra work to manually enter information into the accoun

38、ting information system on behalf of the agents because the agents did not have a password to use the system and avoided usage altogether. For example, staff member (3) remarked: I believe in the future if the agents can

39、 enter the data into the accounting information system without sending us the paper documents it would make our work very easy. At this time one agent can send us as many as twenty applications at </p><p>　　

40、University of New England</p><p><b>　　譯文：</b></p><p>　　大學(xué)會計信息系統(tǒng)的信息質(zhì)量</p><p>　　第四部分：員工對會計信息系統(tǒng)有效性的期望</p><p>　　全體員工都曾經(jīng)認(rèn)為在利用會計信息系統(tǒng)做他們的工作時會很實用,在電子工作系統(tǒng)績效管理中能夠提高他們

41、的工作效率。當(dāng)員工必須用手工操作來填補(bǔ)因為會計信息系統(tǒng)操作效果不佳而引起的漏洞時，他們一致表示他們懷疑新系統(tǒng)的有效性和執(zhí)行業(yè)務(wù)能力。員工對會計信息系統(tǒng)的評價是通過判斷一整套的會計工作能否被完整的電子化。如果可以完整被電子化的話，他們會使用這套會計信息系統(tǒng)；反之，如果不可以的話，他們會選擇使用手工操作。這很明確的表明了他們會選擇使用能最完整地幫他們完成工作的系統(tǒng)，而不是同時使用會計信息系統(tǒng)和手工操作。</p><p&g

42、t;　　員工同時還表明了會計信息系統(tǒng)的有效性會被大量技術(shù)問題所影響。員工指出需要登錄大量界面和需要記住各種不同的密碼非常困難。員工（2）號說：“在早上工作的時候，我們必須輸入至少4種不同的密碼才能進(jìn)入會計信息系統(tǒng)的登錄界面，然后還要輸入另一個密碼才能真正進(jìn)入會計信息系統(tǒng)。你必須自覺的去這么做。因為如果你忘記的話，或者輸入了一個錯誤密碼，你就必須重新開始整個操作過程。我們經(jīng)常甚至每天這么做，而且一天要做很多次?！?lt;/p>&

43、lt;p>　　那些已經(jīng)允許進(jìn)入的員工還指出會計信息系統(tǒng)運行速度很慢，而且如果在同一時間有很多員工都在使用這個操作系統(tǒng)的話可能會導(dǎo)致數(shù)據(jù)庫崩潰。員工（1）號舉了個例子，他說：“我每天早上登錄尤多拉（一種電子郵件軟件），那時我可能會或者不登錄會計信息系統(tǒng)，因為如果我們是在一月或二月的話會很忙亂，這段時期對我們來說是最忙的時期。我會盡量不去登錄會計信息系統(tǒng)因為這時系統(tǒng)是被大量需求的，數(shù)據(jù)庫已瀕臨崩潰。所以此時人越少越好。而且此時就算我沒

44、有登錄會計信息系統(tǒng)，電腦還是運行緩慢，我都無法工作?！?lt;/p><p>　　另一個員工（3）號將他們所認(rèn)為的會計信息系統(tǒng)與手工操作系統(tǒng)進(jìn)行了比較，他說：“手工操作系統(tǒng)擁有我們在工作中所需要用到的所有工具，比如說報表模板，申請表格等等，這些都使得手工操作系統(tǒng)對我們更有用。我們對手工操作系統(tǒng)使用了更久的時間。而且它不需要我們加入任何別的東西。如果有人需要什么東西的話我只用針對他們的需要去創(chuàng)建一個新的數(shù)據(jù)報表模板，而且

45、這會對他們更有用。在手工操作系統(tǒng)中有很多種數(shù)據(jù)報表模板。從另一角度說，會計信息系統(tǒng)的問題在于我們被要求了要把東西做成固定的模式，這就意味著我們不能添加任何其他形式的數(shù)據(jù)報表模板也不能向國際學(xué)者提供數(shù)據(jù)報表因為他們沒有同樣的模板。在那里，這需要花費很長的時間去用英文來將數(shù)據(jù)報表表示出來。這給我們的工作帶來了困難?！?lt;/p><p>　　另一個負(fù)責(zé)應(yīng)用軟件的員工（1）號聲稱會計信息系統(tǒng)對他們的代理商沒有幫助，因為通過

46、密碼進(jìn)入系統(tǒng)非常困難繁瑣。她說：“我們無法進(jìn)入一個需要代理商同意認(rèn)可的應(yīng)用軟件。我們從世界各地受到數(shù)以千計的申請書，同時我們又無法進(jìn)入會計信息系統(tǒng)，因為我們不知道密碼。誰是學(xué)生？誰是申請人？誰是代理商？這些信息我們都不知道。而信息系統(tǒng)卻在接受這些申請書之前要求我們知道這些信息。代理商必須坐在他的辦公室并且同時登錄會計信息系統(tǒng)去查看那些給世界各地學(xué)生的信件，而有時候這是不可能的。這個系統(tǒng)對我們的代理商是沒有好處的。而且這是導(dǎo)致我們將要數(shù)月

47、走入一個循環(huán)的原因?！?lt;/p><p>　　招生工作人員評論了會計信息系統(tǒng)積極地一面，把全部應(yīng)用軟件都挪到會計信息系統(tǒng)上是很好的，但是必須關(guān)注國際學(xué)生的私人信息的可獲得性。她說：“我們想要做的，認(rèn)真想要做的就是把所有行動都轉(zhuǎn)移到會計信息系統(tǒng)，使系統(tǒng)對大家有用。我知道這聽起來并不容易，但這是唯一的途徑。接下來的問題是誰有權(quán)訪問這些應(yīng)用程序，無論是代理或?qū)W生，還是工作人員？”</p><p>

48、　　工作人員（2）號向IT經(jīng)理報告了會計信息系統(tǒng)的低效率領(lǐng)域，他認(rèn)為如果能夠加強(qiáng)大量的工作人員使用它，并且同時報道需要改進(jìn)的領(lǐng)域，那系統(tǒng)的有效性會得到加強(qiáng)。他說：“員工建議，提高會計信息系統(tǒng)有效性的一個方法是通過電子郵件向IT經(jīng)理反應(yīng)情況，這比什么都重要。我必須說，一些工作人員正在積極匯報一些錯誤的事情，或者干脆不工作。只有少數(shù)報告有關(guān)工作人員去設(shè)法改進(jìn)系統(tǒng)。使用會計信息系統(tǒng)的員工人越多，他們越會強(qiáng)調(diào)提高系統(tǒng)的有用性。但在現(xiàn)階段，我們沒

49、有這樣做?！?lt;/p><p>　　工作人員（1）號是處理學(xué)生需求的，他認(rèn)為會計信息系統(tǒng)有可能加快他們的工作進(jìn)程，這將是非常有用的。她指出：“我們收到成千上萬封來自世界各地的學(xué)生通過電子郵件發(fā)來的詢問信件。當(dāng)我們使用手工操作系統(tǒng)時是沒有辦法區(qū)別出哪個信件是請求當(dāng)將來國際交換生的。那時沒有查詢和應(yīng)用系統(tǒng)之間的鏈接。也沒有轉(zhuǎn)換率的數(shù)據(jù)。我的感覺是，只有萬分之一的可能甚至更少的機(jī)會得到一封信件其內(nèi)容是作為未來的國際交換生

50、的。這需要大量的工作，以確定是否有學(xué)生對此感興趣。會計信息系統(tǒng)可以幫助我們更快地處理這些信息，這將是非常有用，但卻經(jīng)常要在系統(tǒng)幫助我們之前面對系統(tǒng)帶給我們的麻煩?！?lt;/p><p>　　工作人員認(rèn)為讓會計信息系統(tǒng)對他們的工作更有用是有辦法的。然而，即使經(jīng)過兩年的實施，用處還是很少。該系統(tǒng)的實用性是讓工作人員繼續(xù)使用這個系統(tǒng)的重要因素。一旦他們發(fā)現(xiàn)該系統(tǒng)的不足之處，他們將提出使用或不使用這個系統(tǒng)來加快他們的工作速度

51、和提高他們的工作效率。</p><p>　　第五部分：員工對于會計信息系統(tǒng)用處的觀點</p><p>　　工作人員在討論和訪談中指出，如果有一個便于登錄的設(shè)施，如果它創(chuàng)造了能使工作量更平等地分配的條件；如果它能夠使書面工作減少；如果它能夠產(chǎn)生有變化的高質(zhì)量的信息；如果它能夠使代理人的電子數(shù)據(jù)得以輸入；如果它能夠同時支持日常訓(xùn)練和工作；如果它支持的搜索引擎，在會計信息系統(tǒng)中有強(qiáng)制領(lǐng)域；如果它

52、包括了系統(tǒng)整合在內(nèi)的能夠應(yīng)對工作人員日復(fù)一日的日常運作需要的話，那么增加會計信息系統(tǒng)的用處是可能發(fā)生的。</p><p>　　工作人員和管理人員都同時指出了一點，那就是會計信息系統(tǒng)被少使用了百分之五十的時間。會計信息系統(tǒng)工作人員的使用率偏低意味著工作量積累，并且需要更長的時間用于工作。由于將手工操作系統(tǒng)的使用達(dá)到了最高，因此這讓給工作人員加大工作量造成了困難。工作人員對會計信息系統(tǒng)的可用性的看法是，它不能被運用到

53、所有的工作領(lǐng)域。這使我們的工作變得非常麻煩，因為工作人員必須決定哪個系統(tǒng)是最適合他們的工作領(lǐng)域的。該系統(tǒng)的使用率偏低，也意味著更多的工作用手工操作系統(tǒng)對他們更有用。</p><p>　　工作人員抱怨由于會計信息系統(tǒng)造成的工作量的不平衡。例如，一些工作人員工作量很大而另一些工作人員則工作量很少。一名工作人員（2）號指出：“由會計信息系統(tǒng)分布的工作量是不平等的。在澳大利亞本地，我們接到大量電話問，你為什么不回答國際學(xué)

54、生的問題。而當(dāng)我們還沒有處理或者沒有收到特定學(xué)生的申請時情況將更加糟糕。會計信息系統(tǒng)可能是把它放在了別的地方而我們不知道。在這個時候，會計信息系統(tǒng)是非常沒有用的?！?lt;/p><p>　　所有的工作人員都希望負(fù)責(zé)人可以登錄到會計信息系統(tǒng)，去為那些需要得到他們同意的不尋常的申請做出決定。會計信息系統(tǒng)不具有該功能。一名工作人員（1）號，這樣指出：“有一個想法是讓負(fù)責(zé)人登錄到會計信息系統(tǒng)并且進(jìn)入學(xué)生查詢及申請界面。在這個

55、過程中他們可以作出決定，甚至在線決定錄取一個學(xué)生。但是，盡管我們討論了一段時間，它還是沒有發(fā)生。沒有到位的系統(tǒng)，可以做到這一點。這個功能對我們而言非常有幫助，可以減少文件工作，因為我們要把資料復(fù)印，郵寄或者傳真發(fā)送到學(xué)院。我們?yōu)榱艘环萆暾垥罱K要發(fā)送至少20頁的傳真?！?lt;/p><p>　　負(fù)責(zé)招生的工作人員對能夠用一個登陸名和密碼就能使用兩個系統(tǒng)的做法非常感興趣。但是這個性能不好的信息系統(tǒng)能力不夠，讓員工使用困

56、難，這對員工使用信息系統(tǒng)造成了影響。工作人員（2）指出：一件我想做但是還沒有做成的事情是，盡管我們已講過，我說我們會做的，但是當(dāng)我們早上到達(dá)辦公室，我們必須在使用電子郵件的同時進(jìn)行手工登記，并應(yīng)自動的登錄到會計信息系統(tǒng)，但是我們至少要運行三個系統(tǒng)一整天。我發(fā)現(xiàn)工作人員和其他人都是首先登錄郵箱，然后再登記紙質(zhì)信息。然后如果我走走，看看誰在使用會計信息系統(tǒng)，我可能在五個人中能找出一個登錄了..“我不知道?！薄拔业葧涸倏纯??！薄拔抑牢椰F(xiàn)在

57、還沒有登錄到會計信息系統(tǒng)”。</p><p>　　工作人員不得不承擔(dān)額外的工作來手動輸入代理人的信息進(jìn)入會計信息系統(tǒng)，因為代理人不可避免的要使用系統(tǒng)，但是也沒有一個密碼可以用來使用。例如，工作人員（3）號說：“我相信未來如果代理人可以不用發(fā)送紙質(zhì)文件就能進(jìn)入我們的會計信息系統(tǒng)獲得資料，那我們的工作將會變得比較容易。一個代理人可以給我們一次發(fā)送多達(dá)二十份申請書，每份申請都可能在2到52頁之間的任何地方。這是大量的信