Industry Comparison Of The Impact Of Accounting Information Quality On Operational Capability

A number of scholars have studied the impact of accounting information quality on the business ability of the enterprise in that users of accounting information usually assess or improve the business ability of the enterprise by accounting information.However,considering the difference of industries,the impact of accounting information quality in different industries on the business ability may be different.There are few studies on the difference on the impact of accounting information quality on the business ability in different industries now.The purpose of this paper is comparing the impact of accounting information quality on the business ability of the enterprise.According to the impact of accounting information quality on the business ability of the enterprise in different industries,suggestions of using accounting information,improving efficiency of using accounting information and enhancing business ability of the enterprise could be offered.Evaluation results of quality of accounting information disclosure are used to measure the accounting information quality while index system of business ability is use to measure business ability with the sample of listed companies from 6 industries of the Shenzhen Stock Exchange in 2015.First,data of index system of business ability is synthesized and common factors are extracted by factor analysis.Then,the difference on the impact of accounting information quality on the business ability of the enterprise in different industries have been found after correlation analysis of accounting information quality on business ability has been carried out.Finally,suggestions could be advised according to the result.The difference on the impact of accounting information quality on the profitability,operational capability and cash flow capability of the enterprise from different industries have been found after analysis has been carried out.The further study suggest that accounting information is lack of instructive,the efficiency of using accounting information is low and there are considerable different on the relevance between accounting information quality and business ability of the enterprise in different industries.There are six suggestions,including improving accounting information quality to enhance business capacity,using accounting information cautiously in construction industry,reforming accounting system in construction industry,improving efficiency of use of accounting information,making industries accounting system and developing new information technology to support accounting reform.The creation of the paper is that the paper compares the difference on the impact of accounting information quality on the business ability of the enterprise in different industries.The key is comparing the degree and scope of impact.