AI 회계처리 프로그램 특성변수가 프로그램 사용자 만족도와 업무성과에 미치는 영향

다국어 초록 (Multilingual Abstract)

The recent tax accounting environment has undergone rapid transformation driven by digitalization and advances in artificial intelligence (AI) technology, leading to a growing adoption of AI-based accounting programs in tax accounting offices. Features such as automated data collection, automated journal entry creation, and seamless linkage with the National Tax Service (NTS) have significantly enhanced the efficiency and accuracy of accounting tasks. However, empirical research comparing the functional differences between traditional accounting programs and AI-based programs, and examining how these differences influence user satisfaction and work performance, remains limited. This study aims to empirically analyze the effects of program quality characteristics—system quality, tax-information quality, and service-provision quality—on user satisfaction and work performance (work-processing effectiveness and firm-level effectiveness). Grounded in the Information Systems Success Model, this study conducted a survey of tax accounting office employees in the Busan and Gyeongnam regions and analyzed 160 valid responses. Using SPSS 27.0 for empirical analysis, the results revealed the following. First, system quality and tax-information quality had significant positive effects on user satisfaction, and certain sub-factors of service-provision quality also showed significant relationships. Second, user satisfaction had a positive effect on work-processing effectiveness, indicating that higher satisfaction leads to improved work outcomes such as reduced journal entry time, fewer errors, and enhanced efficiency through automation. Third, user satisfaction also had a significant positive effect on firm-level effectiveness, including cost reduction and decreased overtime. In contrast, the direct effects of program quality characteristics on work-processing effectiveness and firm-level effectiveness were limited, suggesting that program quality may influence organizational performance indirectly through user satisfaction and work-processing effectiveness. This study holds academic significance as one of the early empirical investigations into the impact of AI-based accounting programs within the tax accounting sector. The findings confirm that system quality and tax-information quality are key contributors to improved work performance, while user satisfaction serves as a critical mediating variable that connects individual work outcomes to organizational performance. The study also provides practical implications for software developers and tax accounting offices by highlighting the importance of user support, information provision, and system stability in enhancing program utilization. Future research should expand to various regions, program types, and firm sizes, and examine long-term organizational outcomes as well as differences arising from users’ levels of digital literacy. Keywords: Artificial Intelligence (AI), System Quality, Tax-Information Quality, Service-Provision Quality, User Satisfaction, Work-Processing Effectiveness, Firm-Level Effectiveness

목차 (Table of Contents)

• 제 1 장 서 론 1
• 제 1 절 연구의 배경 및 연구목적 1
• 1. 연구의 배경 1
• 2. 연구의 목적 5
• 제 2 절 연구방법과 연구의 절차 및 구성 6
• 1. 연구방법 6
• 2. 연구의 절차 및 구성 7
• 제 2 장 이론적 배경 및 선행연구 11
• 제 1 절 인공지능(AI)과 세무회계 11
• 제 2 절 AI 회계처리 프로그램 특성변수 16
• 1. 시스템 품질특성 16
• 2. 세무정보 품질특성 22
• 3. 서비스제공 품질특성 28
• 제 3 절 회계프로그램 사용자 만족도 34
• 제 4 절 업무성과 41
• 1. 업무처리효과 41
• 2. 회사에 미치는 효과 47
• 제 5 절 세무회계 프로그램 발전동향 51
• 제 6 절 세무회계 프로그램 54
• 1. SMART–A ,WEHAGO (AI 프로그램) 54
• 2. 세무사랑2 (기존 프로그램) 55
• 3. 종합논의 56
• 제 3 장 연구설계 59
• 제 1 절 연구모형 및 가설설정 59
• 1. 연구모형 59
• 2. 가설의 설정 59
• 3. 가설설정(종합) 64
• 4. 자료수집 및 방법 66
• 제 2 절 변수의 조작적 정의 및 측정문항 67
• 1. AI 회계처리 프로그램 특성변수 (시스템, 세무정보, 서비스제공) 67
• 2. 프로그램 사용자 만족도 70
• 3. 업무성과 72
• 4. 조사대상자의 선정 74
• 5. 측정문항 75
• 제 4 장 실증분석 79
• 제 1 절 일반적 특성 79
• 제 2 절 구성개념의 신뢰성과 타당성 분석 84
• 1. 가설의 검증을 위한 예비분석 84
• 2. 상관관계 분석 90
• 3. 가설의 분석 91
• 4. 차이분석 결과 93
• 제 3 절 연구가설 검증 98
• 1. 가설 검증 98
• 2. 강건성을 위한 추가 검증 102
• 제 5 장 결 론 122
• 제 1 절 연구결과 요약 122
• 제 2 절 연구의 시사점 및 향후 연구과제 124
• 1. 연구의 시사점 124
• 2. 연구의 한계점 125
• 3. 향후 연구과제 126
• 참고문헌 129
• 요 약 135
• 설문지 138