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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Main Authors: Lesi Hertati, Otniel Safkaur, Aoron M. Simanjuntak
Format: Article
Language:English
Published: Yayasan Ilomata 2020-03-01
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.
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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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AT otnielsafkaur howtoalignmanagementcommitmentstothesuccessfulimplementationofmanagementaccountinginformationsystemsinmanagerdecisionmaking
AT aoronmsimanjuntak howtoalignmanagementcommitmentstothesuccessfulimplementationofmanagementaccountinginformationsystemsinmanagerdecisionmaking