Open Access Journal

ISSN : 2394-6849 (Online)

International Journal of Engineering Research in Electronics and Communication Engineering(IJERECE)

Monthly Journal for Electronics and Communication Engineering

Open Access Journal

International Journal of Science Engineering and Management (IJSEM)

Monthly Journal for Science Engineering and Management

ISSN : 2456-1304 (Online)

Antecedents and Consequences of Management Accounting Systems: Empirical Evidence from SOE’s in Indonesia

Author : Carolina, Y 1 Santty 2 A.M 3 Surbakti 4 E.Y 5 Hernadi 6 K.C 7 Anwar 8 A 9

Date of Publication :19th September 2019

Abstract: Decision making is crucial for every company. Errors in decision making are usually caused by the lack of quality accounting information held by information users. Users will expect the information can meet all their needs. Quality accounting information is produced from quality Management Accounting Systems (MAS). One of the CSF's of a MAS implementation is Top Management Support (TMS). Ineffective support from top management will make MAS not function as expected. This research aimed to empirically verify the effect of TMS on the MAS effectiveness and its implications for information user satisfaction. The study was conducted on 8 SOE's located in Indonesia and using a questionnaire as an instrument for data collection. The number of questionnaires collected was 44 from the accounting and finance staff. Data processing results showed that TMS affects the effectiveness of MAS and has implications for user satisfaction. Much research has been done on MAS, but MAS research that links with system user satisfaction is still rare but needed especially related to information satisfaction. Users who are satisfied with the use of information can indicate the effectiveness of the information system. Overall, this research contributed to the growing literature on the function of MAS in the organization.

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