| Summary: | 碩士 === 淡江大學 === 會計學系 === 89 === Financial Electronic Data Interchange (FEDI) is one of payment systems relating to Electronic Data Interchange (EDI). FEDI enables to simplify financial process and speeds up information acquirement. It also reduces the cost of financial management and improves the quality of financial information.
The study intends to analyze the determining factors of FEDI adoption by using three aspects, the characteristics of organization, the environments of organization, and the specific characteristics of EDI system. The research finding shows that the vital determining factors of FEDI adoption are whether FEDI can provide a clear audit trail to track the details of transactions, whether FEDI transactions are acceptable by the existing regulation, and whether the FEDI transmissions are secured. Comparing the FEDI users and non users’ opinions, it is found that the FEDI users are more concerned about whether the accounting department understands FEDI, whether FEDI can reduce the labor cost on financial processing, whether the transmission fees are cheaper via FEDI than other methods, whether FEDI system is stable, and whether FEDI transmissions via network are safe. The most recognizable benefit is that financial transmissions can be done in house therefore no need to travel to banks. The FEDI benefits are affected by the number of trading partners linked via FEDI and the size of organizations.
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