Determinants of Accounting Information System Performance (Micro, Small, and Medium Enterprises in Bogor Regency, West Java)
DOI:
https://doi.org/10.38035/jafm.v5i3.666Keywords:
Organizational Culture, Organizational Commitment, Staff Competence, Change Management, Performance of Accounting Information SystemsAbstract
The global competition becomes the greatest challenge being faced by the organizations. The decision making process determines the survival of the organizations. One of the important resources that play a role in decision making is information. Most of the information needed is the organization's accounting information. Micro, Small, and Medium Enterprises (SMEs) have started implementing accounting or bookkeeping for the specific purpose of taxation , credit, capital, developing a business, and so on . However, the application of accounting information systems (bookkeeping or recording) is not necessarily effective and efficient. Accounting information system performance is influenced by certain factors . This study aims to obtain empirical evidence of the influence of organizational culture, organizational commitment, staff competence, and change management to the accounting information system performance. To test the empirical facts, logic necessary arrangement with the Background theory: Karl Marx (1818-1883), Max Weber (1864-1920), Grand Theory: Georg Simmel (1838-1918), Ralf Dahrendorf (1929-2009), Lewis A Coser (1913-2003), Middle Range Theory: Jensen & Meckling (1976), Application Theory: Schein (1992), Hofstede (1991), Iceberg Theory, Wood et al (2001), Luthans (1992), Spencer (1993), Potts & LaMarsh (2004), Huczynski & Buchanan (1991). The research unit is 101 respondents in SMEs in West Jakarta. Methods of analysis tools using path analysis or a combination of correlation and regression to determine the effect of partial and simultaneous. The results of the study after the test of validity, reliability, and the transformation of ordinal data to interval shows the results: organizational culture, organizational commitment, staff competence, change management have significant and positive effect on the performance of accounting information systems partially or simultaneously adjusted R square value of 0.672 or 67.2 % and the rest are other factors outside of the model of 0.328 or 32.8 %. Results of this study have consistency with the entire framework, literature review, and previous research. The suggestion for the study: a) necessary for the development of advanced research outside the model, (b) for SME policies need to consider the development of organizational culture, organizational commitment, staff competence, and change management to improve the performance of accounting information systems.
References
Al-Hiyari, Ahmad et al. (2013). Factors that Affect Accounting Information System Implementation and Accounting Information Quality: A Survey in University Utara Malaysia. American Journal of Economics, Vol. 3 No. 1, pp. 27-31
Allen. (2004).Authority and Rationality – Max Weber. Chapter 5, page 143.
Alsharayri, Majed. (2012). Evaluating the Performance of Accounting Information Systems in Jordanian Private Hospitals. Journal of Social Sciences 8 (1): 74-78.
Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120.
Behaviour At Work. 11th edition. Boston: McGraw-Hill.
Bodnar, George H. dan Hopwood, William S. (2010). Accounting Information Systems. Boston: Pearson Education.
Choe, J.M., (1996). The Relationships Among Performance of Accounting Information Systems, Influence Factors, and Evolution Level of Information Systems. Journal of Management Information System/Spring. Vo. 12 No. 4. pp. 215- 239.
Cooper, Donald and Pamela S Schindler.(2001) Business Research Methods. New York: McGraw Hill, Inc.
Coser, Lewis A.(1957). Social Conflict and the Theory of Social Change.The British Journal of Sociology Vol.8 No.3.
Dahrendorf, Ralf. (1958).Toward a Theory of Social Conflict. California : SAGE.
Daito, Apollo. (2011). Pencarian Ilmu Melalui Pendekatan Ontologi, Epistimologi, Aksiologi. 1st ed. Jakarta : Mitra Wacana Media
DeLone, W., dan McLean, E.R. (1992). Information System Success : The Quest for Dependent Variable. Information System Research. (3:1).60-95
Doll, W.J et al. (1994) A Confirmatory Factor Analysis of the End- User Computing Satisfaction Instrument, MIS Quarterly. pp.453-461
Doll, W.J., Torkzadeh, G., (1988). The Measurement of End-User Computing Satisfaction. MIS Quarterly/June. Pp. 259-274.
Ediraras, Dharma T. (2010). Akuntansi dan kinerja UKM. Jurnal Ekonomi Bisnis No. 2, Volume 15, Agustus 2010. Hal 152-158.
Foucault, Michel.(1982).The Subject and Power. Critical Inquiry, Vol.8, No.4.
Freud, Sigmund.1923).Neurosis and Psychosis. The Standard Edition of the Complete Psychological Works of Sigmund Freud, Volume XIX (1923–1925): The Ego and
Gujarati, Domodar. (2003). Basic Econometrics. Second Edition. New York: Mc Graw Hill International Edition.
Hall, A. James. (2013). Introduction to Accounting Information Systems. 8th edition. Canada: South Western Cengage Learning
Hofstede, G.(1968), The Game of Budget Control: How Live with Budgetary Standards and yet be Motivated by Them, Netherlands: Van Gorcum.
Huczynski, Andrzej A. and Buchanan, David A. (1991). Organizational Behaviour: An introductory text. Second edition. UK: Prentice Hall.
Jossey – Bass Publishers.
Koontz, H. and H. Weihrich. (1990). Essentials of Management. 5th Edition. United States: McGraw-Hill.
Luthans, Fred. (1992). Organizational Behaviour. 6th edition.
Marx, Karl.(1848).Manifesto of the Communist Party. Moscow:Progress Publishers
Moscove et al. (2001). Core concepts of accounting information systems. USA: John Wiley and sons
Newstrom, John W., & Davis, Keith. (2002). Organizational Behaviour: Human
Niklas. (1975), Systemtheorie, Evolutionstheorie und Kommunikationstheorie. Soziologische Gids (22:3).154–168
Noe, Raymond A. (2010). Employee Training And Development. Fifth edition. New York: McGraw-Hill Companies-Inc.
O’Brien, James. A. and George M. Marakas. (2002). Introduction to Information Systems: Essential for E-Business Enterprise. 11th edition. Boston: Mc Graw Hill.
Palmer, Ian et al. (2009). Managing Organizational Change: A Multiple Persepectives Approach. Second Edition. Unites States: McGraw-Hill
Perkov, D. et al. (2008). Challenges of change management in Croatian enterprises. Paper presented at ICES Sarajevo.
Potts, Rebecca and LaMarsh, Jeanne.(2004). Managing for Success. London: Duncan Baird Publishers.
Robbins,S.P., & Judge, T.A.(2007).Organizational Behaviour. 12th edition. Upper Saddle River
Romney, Marshall B, and Steinbart, Paul J. (2012). Accounting Information Systems.
Schein, E. (1992). Organizational Culture and Leadership. 2nd Ed. San Fransisco:
Sekaran, Uma. 2000. Research Methods For Business : A Skill-Building Approach. Third Edition. John Wiley & Sons. Inc. New York.
Simmel, Georg. (2004). The Philosophy of Money.New York:Routledge.
Spencer, Lyle M. dan Spencer, Signe M.(1993). Competence at Work: Models for Superior Performance. New York: John Wiley & Sons, Inc.
Sweeney, Paul D dan McFarlin, Dean B. (2002). Organizational Behaviour:Solution For Management. New York: McGraw-Hill Companies-Inc.
Turban, Efraim et al. (2005). Introduction to Information Technology, 3rd Edition. USA: John Wiley & Sons, Inc.
Twelfth edition. The United States of America: Pearson Education.
Wilkinson et al. (2000). Accounting Information Systems : Essential concepts and applications. 4th ed. New York: John Wiley and Sons, Inc.
Wisner, Joel et al.(2008). Principles of Supply Chain Management, 2nd edition. United States of America :South Western Cengange Learning
Wood et al. (2001). Organisational Behaviour : A global perspective. 2nd Edition. Australia: John Wiley & Sons.
Xiao, Li and Dasgupta, Subhasish. (2002). Measurement of user satisfaction with web- based information systems : An empirical study, Journal of User Satisfaction.
Zikmund, William. (1997). Business Research Methods. Fifth Edition. California: The Dryden Press.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Apollo Daito
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Journal of Accounting and Finance Management (JAFM) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Journal of Accounting and Finance Management (JAFM).
