مقاله انگلیسی رایگان در مورد فرهنگ سازمانی در سیستم اطلاعات حسابداری مدیریت – 2018 Sage

Introduction

Review of Literature

Research Objectives

Methodology

Results and Discussion

Conclusion

References

Abstract

Management accounting information system (MAIS) is an integral part of an organizational structure. MAIS refers to the normative, but when MAIS is implemented, it has unintended or unforeseen consequences, this is because, in the context of social organization and socially too, it is not been well understood by users. To avoid the user’s misunderstanding which gives the effect on the quality of MAIS, organizational culture can connect these problems. This study was conducted at the state-owned enterprises (SOEs) in Indonesia. Data analysis of study used structural equation model (SEM) with the approach of partial least square (PLS). The study results found that organizational culture affects the quality of MAIS. The results also found that the dimensions and indicators that are used to build the study model showed strong value, which means that the dimensions and indicators reflect the organizational culture and the quality of MAIS in SOEs in Indonesia.

Introduction

Management accounting information system (MAIS) is part of the accounting information system in a company (Hansen & Mowen, 2007, p. 7; Susanto, 2008, p. 84). MAIS is the set of human and capital resources within an organization that is responsible for the production and dissemination of information deemed relevant for internal decision-making (Belkaoui, 2002, p. 9). Thus, MAIS is an integral part of an organizational structure and for the regulatory process, motivating, providing performance measurement, such as authority delegation, to communicate goals, participation and information feedback (Jones, 1985). The quality of MAIS in this study can be classified if it has the characteristics of the kind as described by K. C. Laudon and J. P. Laudon (2012, pp. 530–531), Chang, Chen and Lan (2012), Stair and Reynolds (2010, p. 57), Ong, Day and Hsu (2009), Heidmann, Schäffer and Strahringer (2008), Wixom and Todd (2005), and Kaplan and Atkinson (1998, p. 1), as well as the definition of the accounting information system (Wilkinson, 1989), they are integration, flexible, reliability and efficient. From the measurement of information system disclosed, MAIS refers to the normative. It means the quality of MAIS can give satisfaction to the users. The satisfaction which is felt by the user (manager) is when MAIS can be used to assist in decision-making, both short-term and long-term decisions (Hamdan, 2012; Mia & Patiar, 2001). But when MAIS is implemented, it has unintended or unforeseen consequences, this is because in the context of organization and socially, it is not well understood by the user (Lawrence, Alam, Northcott, & Lowe, 1997). To avoid the user’s misunderstanding which gives effect in the quality of information system, the organizational culture (Kreitner & Kinichi, 2003, p. 72) can connect these problems.