The Factors That Support The Implementation Of Accounting Information System: A Survey In Bandung And Jakarta’S Taxpayer Offices
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
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Gavin C Reid, 2000. "Information System Development in the Small Firm," CRIEFF Discussion Papers 0002, Centre for Research into Industry, Enterprise, Finance and the Firm.
When requesting a correction, please mention this item's handle: RePEc:grg:03mngt:v:4:y:2012:i:1:p:25-52. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (editor)The email address of this maintainer does not seem to be valid anymore. Please ask editor to update the entry or send us the correct email address
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.