Ilomata International Journal of Tax and Accounting
Vol 1 No 2 (2020): April 2020

How to Align Management Commitments to the Successful Implementation of Management Accounting Information Systems in Manager Decision Making

Lesi Hertati (Unknown)
Otniel Safkaur (Unknown)
Aoron M. Simanjuntak (Unknown)



Article Info

Publish Date
31 Mar 2020

Abstract

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.

Copyrights © 2020






Journal Info

Abbrev

ijtc

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and ...