The Impact of Enterprise Accounting Informatization Maturity on Financial Performance: A Case Study of Huawei Company

Abstract

The maturity of accounting informatization has become a crucial means to enhance corporate financial management efficiency and core competitiveness. However, there are significant differences in the financial performance improvements achieved by different companies during their accounting informatization advancement, necessitating an in-depth exploration of the underlying mechanisms from both theoretical and practical perspectives. Shenzhen Huawei Technologies Co., Ltd., as a leading Chinese high-tech company, has long placed great importance on its accounting informatization construction. Its practices in Financial Shared Centers, information system investment, and Enterprise Resource Planning system application are representative and forward-looking. Nevertheless, amidst rapid expansion and internationalization, Huawei faces a complex financial environment and management challenges, including difficulties in cross-regional data integration and pressure from risk prevention and control. This makes whether informatization construction can effectively support and enhance financial performance a critical issue requiring verification.
Based on the Resource-Based View, this study adopted a quantitative research method, collecting questionnaire data from 350 employees of Shenzhen Huawei Technologies Co., Ltd., and conducted analysis using descriptive statistics, reliability analysis, and Pearson correlation tests. The research objectives included: (1) analyzing the impact of Financial Shared Center maturity on Huawei’s financial performance; (2) analyzing the impact of accounting information system investment ratio on Huawei’s financial performance; (3) analyzing the impact of expanding ERP system coverage on Huawei’s financial performance.
Through in-depth analysis and empirical conclusions, this study finds that informatization construction plays a vital role in enhancing the financial performance of Huawei Technologies Co., Ltd. The main conclusions are as follows: (1) The increased maturity of the Financial Shared Center has improved Huawei’s profitability; (2) The increase in the accounting information system investment ratio has a significant promoting effect on financial performance; (3) The expansion of ERP system coverage has driven the standardization and efficiency of financial processes, thereby enhancing overall financial performance. Thus, a higher level of accounting informatization maturity correlates with better performance in profitability and asset operation efficiency.
Based on these findings, this study proposes the following three recommendations: (1) Deepen the construction of the Financial Shared Center to promote the standardization and centralization of financial management; (2) Increase investment in accounting information systems to strengthen the integration of information technology and financial operations; (3) Improve ERP system coverage and integration to optimize corporate resource allocation. As a scarce and strategically valuable organizational resource, accounting informatization significantly enhances a company’s profitability and asset operation efficiency. In particular, through continuous investment in ERP systems, financial shared platforms, and intelligent tools, companies can further optimize financial management processes and resource allocation.

Keywords: Resource-based View, accounting informatization maturity, financial performance, Huawei Technologies Co., Ltd

6717195039 Han Guofu, 2568 (2025). Advisor: Dr. Zhang Li, สารนิพนธ์ (Independent Study), The Impact of Enterprise Accounting Informatization Maturity on Financial Performance: A Case Study of Huawei Company, นำเสนอในที่ประชุมวิชาการ (Conference), The 18th National and International Academic Conference 2025, ปริญญาโท (Master’s Degree), บัณฑิตวิทยาลัย (Graduate School), Master of Business Administration, Finance and Accounting, Siam University, Bangkok, Thailand – มหาวิทยาลัยสยาม กรุงเทพมหานคร ประเทศไทย