How to Align Management Commitments to the Successful Implementation of Management Accounting Information Systems in Manager Decision Making
This study investigates the effect of management commitment on the successful application of management accounting information systems and their implications for manager decision making. The unit of analysis in this study is the functional unit in Small and Medium Enterprises in Indonesia. This rese...
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Format: | Article |
Language: | English |
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Yayasan Ilomata
2020-03-01
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Series: | Ilomata International Journal of Tax and Accounting |
Subjects: | |
Online Access: | https://www.ilomata.org/index.php/ijtc/article/view/63 |
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author | Lesi Hertati Otniel Safkaur Aoron M. Simanjuntak |
author_facet | Lesi Hertati Otniel Safkaur Aoron M. Simanjuntak |
author_sort | Lesi Hertati |
collection | DOAJ |
description | This study investigates the effect of management commitment on the successful application of management accounting information systems and their implications for manager decision making. The unit of analysis in this study is the functional unit in Small and Medium Enterprises in Indonesia. This research also implies that the responsiveness of organizations to the successful implementation of management accounting information systems is very important not only for internal and external but for the organization itself in building a sustainable corporate image, and successes that enhance organizational reputation and manager's understanding of financial and non-financial information. finance is in line with the increasing commitment of the management in the company. Furthermore, this study states that management commitment influences the success of management accounting information systems and their implications for manager decision making. The Lisrel SEM modeling results confirm that management's commitment to the success of management accounting information systems and their implications for managerial decision making have a significant effect. |
first_indexed | 2024-12-12T07:16:15Z |
format | Article |
id | doaj.art-6c55b709b7cf4ab4b33b292cd9fd952d |
institution | Directory Open Access Journal |
issn | 2714-9838 2714-9846 |
language | English |
last_indexed | 2024-12-12T07:16:15Z |
publishDate | 2020-03-01 |
publisher | Yayasan Ilomata |
record_format | Article |
series | Ilomata International Journal of Tax and Accounting |
spelling | doaj.art-6c55b709b7cf4ab4b33b292cd9fd952d2022-12-22T00:33:30ZengYayasan IlomataIlomata International Journal of Tax and Accounting2714-98382714-98462020-03-01128910210.52728/ijtc.v1i2.6363How to Align Management Commitments to the Successful Implementation of Management Accounting Information Systems in Manager Decision MakingLesi Hertati0Otniel Safkaur1Aoron M. Simanjuntak2Departement of Accounting, STIE Rahmaniyah Departement of Accounting, Faculty of Economics and Business Universitas Cendrawasih, Sorong Papua IndonesiaDepartement of Accounting, Faculty of Economics and Business Universitas Cendrawasih, Sorong Papua IndonesiaThis study investigates the effect of management commitment on the successful application of management accounting information systems and their implications for manager decision making. The unit of analysis in this study is the functional unit in Small and Medium Enterprises in Indonesia. This research also implies that the responsiveness of organizations to the successful implementation of management accounting information systems is very important not only for internal and external but for the organization itself in building a sustainable corporate image, and successes that enhance organizational reputation and manager's understanding of financial and non-financial information. finance is in line with the increasing commitment of the management in the company. Furthermore, this study states that management commitment influences the success of management accounting information systems and their implications for manager decision making. The Lisrel SEM modeling results confirm that management's commitment to the success of management accounting information systems and their implications for managerial decision making have a significant effect.https://www.ilomata.org/index.php/ijtc/article/view/63management commitmentmanagement accounting information systemsmanager decision making |
spellingShingle | Lesi Hertati Otniel Safkaur Aoron M. Simanjuntak How to Align Management Commitments to the Successful Implementation of Management Accounting Information Systems in Manager Decision Making Ilomata International Journal of Tax and Accounting management commitment management accounting information systems manager decision making |
title | How to Align Management Commitments to the Successful Implementation of Management Accounting Information Systems in Manager Decision Making |
title_full | How to Align Management Commitments to the Successful Implementation of Management Accounting Information Systems in Manager Decision Making |
title_fullStr | How to Align Management Commitments to the Successful Implementation of Management Accounting Information Systems in Manager Decision Making |
title_full_unstemmed | How to Align Management Commitments to the Successful Implementation of Management Accounting Information Systems in Manager Decision Making |
title_short | How to Align Management Commitments to the Successful Implementation of Management Accounting Information Systems in Manager Decision Making |
title_sort | how to align management commitments to the successful implementation of management accounting information systems in manager decision making |
topic | management commitment management accounting information systems manager decision making |
url | https://www.ilomata.org/index.php/ijtc/article/view/63 |
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