Carolina, Yenni (2015) Investigating Accounting Information Quality and Accounting Information Systems through Organizational Factors (Survey on Manufacturing Companies in Bandung-Indonesia). In: The 3rd IBEA International Conference on Business, Economics and Accounting, 15-17 April 2015, Ho Chi Minh City.
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4. Investigating Accounting Information Quality.pdf - Published Version Download (3750Kb) | Preview |
Abstract
Quality of accounting information was needed by users in every organization in order to make a sound decision. The quality of accounting information only generated through the successful implementation of accounting information systems. Accounting information system is an integration of system components that work harmoniously to produce financial information. The aim of this study is to investigate the influence of organizational factors such as organizational culture and organizational structure on accounting information system quality and its implication to accounting information quality. This study was conducted in 32 manufacturing companies located in Bandung with 79 managers and accounting staff as respondents. The results showed that organizational culture, organizational structure significantly influence to accounting information system. Likewise, the quality of accounting information is affected by the quality of accounting information systems.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | accounting information system, organizational culture, organizational structure and accounting information quality |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 24 Jan 2017 03:42 |
| Last Modified: | 24 Jan 2017 03:42 |
| URI: | http://repository.maranatha.edu/id/eprint/21338 |
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