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The Factors That Support The Implementation Of Accounting Information System: A Survey In Bandung And Jakarta’S Taxpayer Offices

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  • Siti Kurnia Rahayu

    (Faculty of Economics and Business, Padjadjaran University, Bandung, Indonesia)

Abstract

Organizations of public sector in Indonesia generally yield accounting information which is not fully qualified, and oftentimes unreliable. Concerning the condition, it seems that improvement on the quality of accounting information system is needed. Quality Accounting Information Systems is an integration of hardware, software, brain ware, telecommunications network, and database procedure, which is based on input, process and output. In this case, input of data quality is a necessity and serves process in Accounting Information Systems. Generally, the organizations have been performing poor data input quality. This requires commitment from the top management in determining the quality of the data and the accounting information system implementation. This research examines the influence of the top management commitment on the data quality and the accounting information systems implementation and its implications on the quality of accounting information. The data were obtained through survey techniques by distributing questionnaires to 31 tax offices in Bandung and Jakarta. The results showed that there were significant effects of the top management commitment on the data quality and accounting information system implementation. Management commitment quality of data and the accounting information system also had significant effects on the quality of accounting information

Suggested Citation

  • Siti Kurnia Rahayu, 2012. "The Factors That Support The Implementation Of Accounting Information System: A Survey In Bandung And Jakarta’S Taxpayer Offices," Journal of Global Management, Global Research Agency, vol. 4(1), pages 25-52, July.
    • Handle: RePEc:grg:03mngt:v:4:y:2012:i:1:p:25-52
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    References listed on IDEAS

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    Cited by:

    1. Nguyen Thanh Hung & Tran Thi Hong Mai & Nguyen Le Duc, 2019. "Influence of Management Commitment and Organizational Structure on Application of ERP System & Its Impact on Quality of Accounting Information: A Survey in Vietnamese Telecommunication Enterprises," Accounting and Finance Research, Sciedu Press, vol. 8(1), pages 128-128, February.
    2. Banu Dincer & Caner Dincer, 2016. "Literature Review on the Use of Technology and Information Systems in SMEs," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(12), pages 678-684, December.
    3. Dalinee Sastararuji & Danupol Hoonsopon & Pongsakorn Pitchayadol & Pimsiri Chiwamit, 2022. "Cloud accounting adoption in Thai SMEs amid the COVID-19 pandemic: an explanatory case study," Journal of Innovation and Entrepreneurship, Springer, vol. 11(1), pages 1-25, December.

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    More about this item

    Keywords

    Management commitment; Data Quality; Accounting Information System; Information quality; Small Taxpayer Offices;
    All these keywords.

    JEL classification:

    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General

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