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The Influence Of The Accounting Managers’ Knowledge And The Top Managements’ Support On The Accounting Information System And Its Impact On The Quality Of Accounting Information: A Case Of Zakat Institutions In Bandung

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  • Adeh Ratna Komala

    (Accounting Department, Economics Faculty, Padjajaran University, Bandung, West Java, Indonesia)

Abstract

The purpose of this study is to determine the effect of accounting information system to the quality of accounting information by seeing the knowledge of accounting manager and support of top management. The unit of the analysis of this study consisted of 31 management institutions of zakat in Bandung. The results showed that knowledge of accounting managers and top management support significantly influence to accounting information systems. Besides that the quality of accounting information systems has an impact on the quality of accounting information as well

Suggested Citation

  • Adeh Ratna Komala, 2012. "The Influence Of The Accounting Managers’ Knowledge And The Top Managements’ Support On The Accounting Information System And Its Impact On The Quality Of Accounting Information: A Case Of Zakat Insti," Journal of Global Management, Global Research Agency, vol. 4(1), pages 53-73, July.
    • Handle: RePEc:grg:03mngt:v:4:y:2012:i:1:p:53-73
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    References listed on IDEAS

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    1. Leelien Ken Huang, 2008. "Top management support and IT adoption in the Taiwanese small and medium enterprises: a strategic view," International Journal of Enterprise Network Management, Inderscience Enterprises Ltd, vol. 2(3), pages 227-247.
    2. James Y. L. Thong & Chee-Sing Yap & K. S. Raman, 1996. "Top Management Support, External Expertise and Information Systems Implementation in Small Businesses," Information Systems Research, INFORMS, vol. 7(2), pages 248-267, June.
    3. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    4. Mahdi Salehi, 2011. "A study of the barriers of implementation of accounting information system: Case of listed companies in Tehran Stock Exchange," Journal of Economics and Behavioral Studies, AMH International, vol. 2(2), pages 76-85.
    5. Unknown, 2012. "2012 July, Volume 4, Number 1," COSBAE Newsletter, Agricultural and Applied Economics Association, Committee on the Opportunities and Status of Blacks in Agricultural Economics (COSBAE), pages 1-4, July.
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    Cited by:

    1. Adeh Ratna Komala, 2017. "Cause and effect of accounting information system: A study in national Zakat management organization," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 3(2), pages 69-76.
    2. Shaher Falah Al-Aroud, 2018. "The Extent of Effectiveness of Accounting Knowledge in Increasing Accounting Performance of the Jordanian Industrial Public Shareholding Companies," Accounting and Finance Research, Sciedu Press, vol. 7(1), pages 1-58, February.
    3. Athambawa Haleem Haleem & Low Lock Teng Kevin, 2018. "Impact of User Competency on Accounting Information System Success: Banking Sectors in Sri Lanka," International Journal of Economics and Financial Issues, Econjournals, vol. 8(6), pages 167-175.
    4. Caturida Meiwanto Doktoralina & Zakaria Bahari, 2018. "Zakat Accounting Information System in Private Higher Education," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 265-275.

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    More about this item

    Keywords

    Knowledge of accounting manager; top management support; accounting information systems; quality of accounting information; management institutions of zakat;
    All these keywords.

    JEL classification:

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

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