4.1 The Effects of Accounting Infor

4.1 The Effects of Accounting Information Quality on CRM Effectiveness and Marketing Performance
The results from Table 3 (Equation 1) show that overall accounting information quality is positively correlated with CRM effectiveness (β1 = .482, p < 0.01). To be more specific, the results from Table 3 (Equation 2) indicate that accounting information quality in terms of accuracy has a positive and significant influence on CRM effectiveness (β3 = 0.281, p < 0.05). Also, relevant perspective of accounting information quality positively and significantly influences on CRM effectiveness (β6 = 0.399, p < 0.01). Likewise, prior researches find that accounting information provided by the revenue cycle illustrated the customer behavior. Marketing manager, therefore, uses it to promote the customer analyses (Holland and Light, 2001; Dunk, 2004; Lind and Strömsten, 2006). Consistently, Downie (1998) finds that accounting information is the significant variables for the enhancement of customer behavior analysis. Moreover, Choe (2004) reveals that management accounting information quality positively affect production performance. Thus, Hypothesis 1 is partially supported.
The results from Table 3 (Equation 3) indicate that overall accounting information quality positively affect marketing performance (β8 = 0.708, p < 0.01). Thoroughly, the results from Table 3 (Equation 4) reveal that