Investigating the Role of Management Accountants in Indonesia
Literature highlight the role of management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Succ...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Prasetiya Mulya Publishing
2015-08-01
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| Series: | International Research Journal of Business Studies |
| Subjects: | |
| Online Access: | http://www.irjbs.com/index.php/jurnalirjbs/article/view/1139 |
| _version_ | 1818565793585037312 |
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| author | Arief Fadhilah Siti Nurwahyuningsih Harahap Dyah Setyaningrum |
| author_facet | Arief Fadhilah Siti Nurwahyuningsih Harahap Dyah Setyaningrum |
| author_sort | Arief Fadhilah |
| collection | DOAJ |
| description | Literature highlight the role of management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003). Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners. |
| first_indexed | 2024-12-14T01:45:34Z |
| format | Article |
| id | doaj.art-5eb8f0ccd0ea427fa18b55731cc6b9cd |
| institution | Directory Open Access Journal |
| issn | 2089-6271 2338-4565 |
| language | English |
| last_indexed | 2024-12-14T01:45:34Z |
| publishDate | 2015-08-01 |
| publisher | Prasetiya Mulya Publishing |
| record_format | Article |
| series | International Research Journal of Business Studies |
| spelling | doaj.art-5eb8f0ccd0ea427fa18b55731cc6b9cd2022-12-21T23:21:35ZengPrasetiya Mulya PublishingInternational Research Journal of Business Studies2089-62712338-45652015-08-0182819610.21632/irjbs.8.2.81-96 Investigating the Role of Management Accountants in IndonesiaArief Fadhilah0Siti Nurwahyuningsih Harahap1Dyah SetyaningrumSTIE Prasetiya Mulya, JakartaUniversitas Indonesia, DepokLiterature highlight the role of management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003). Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners.http://www.irjbs.com/index.php/jurnalirjbs/article/view/1139business partnerinformation qualityservice qualityuser satisfactionDeLone and McLean IS Success Model |
| spellingShingle | Arief Fadhilah Siti Nurwahyuningsih Harahap Dyah Setyaningrum Investigating the Role of Management Accountants in Indonesia International Research Journal of Business Studies business partner information quality service quality user satisfaction DeLone and McLean IS Success Model |
| title | Investigating the Role of Management Accountants in Indonesia |
| title_full | Investigating the Role of Management Accountants in Indonesia |
| title_fullStr | Investigating the Role of Management Accountants in Indonesia |
| title_full_unstemmed | Investigating the Role of Management Accountants in Indonesia |
| title_short | Investigating the Role of Management Accountants in Indonesia |
| title_sort | investigating the role of management accountants in indonesia |
| topic | business partner information quality service quality user satisfaction DeLone and McLean IS Success Model |
| url | http://www.irjbs.com/index.php/jurnalirjbs/article/view/1139 |
| work_keys_str_mv | AT arieffadhilah investigatingtheroleofmanagementaccountantsinindonesia AT sitinurwahyuningsihharahap investigatingtheroleofmanagementaccountantsinindonesia AT dyahsetyaningrum investigatingtheroleofmanagementaccountantsinindonesia |