Accounting Information System Quality and Organizational Performance: the Mediating Role of Accounting Information Quality (original) (raw)
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Background: Nowadays many organizations realize that the qualities of accounting information are factors that affect the survival of the companies. Organizations need the information for their operations and decision making process. The lack of its quality will lead to the lose of organization competitive advantage. Accounting information quality only generates through the implementation of quality accounting information systems. Objective: The aim of this study is to investigate the influence of organizational culture, organizational commitment and transformational leadership to accounting information systems quality Results: The results showed that organizational culture, organizational commitment and transformational leadership significantly influence the accounting information systems Conclusion: Based on the results of this study, organizational culture, transformational leadership and organizational commitment influencing the quality of accounting information systems and we ca...
This article aims to determine the effect of top management commitment and user training on the implementation of accounting information systems. This study was conducted at hospitals type A, B and C in the region of Riau Province, Indonesia. The number of hospitals that fulfill the criteria to have the accounting information system for 42 hospitals. Totally 34 questionnaires are returned by respondents and can be processed. Data obtained are processed using SPSS version 21. The result showed that the top management commitment and user training affect the accounting information system implementation at hospitals type A, B, and C in the province of Riau. The results also showed that the implementation of accounting information system affect the accounting information quality.
Background: Nowadays many organizations realize that the qualities of accounting information are factors that affect the survival of the companies. Organizations need the information for their operations and decision making process. The lack of its quality will lead to the lose of organization competitive advantage. Accounting information quality only generates through the implementation of quality accounting information systems. Objective: The aim of this study is to investigate the influence of organizational culture, organizational commitment and transformational leadership to accounting information systems quality Results: The results showed that organizational culture, organizational commitment and transformational leadership significantly influence the accounting information systems Conclusion: Based on the results of this study, organizational culture, transformational leadership and organizational commitment influencing the quality of accounting information systems and we can conclude from data processing that organizational commitment is one of the factors that has stronger effect than others.