WSEAS Transactions on Business and Economics
Print ISSN: 1109-9526, E-ISSN: 2224-2899
Volume 21, 2024
Determinants of Accounting Information System Quality and Its Impact on Accounting Information Quality: Study on Hospitality in Semarang City, Indonesia
Authors: , , ,
Abstract: This research intends to investigate the user capabilities and culture of an organization on the quality of accounting information systems and its impact on information quality. A quantitative approach was adopted, and 82 questionnaires were distributed to hotel employees in Semarang, Indonesia working in the accounting department. Partial least squares are used to achieve numerical results that can explain the phenomenon under study. The research results show that users’ technical abilities and organizational culture have a positive effect on the quality of accounting information systems. The influence of users’ technical capabilities and organizational culture on the quality of accounting information systems has an impact on the quality of accounting information. This research is one of the first to link user capabilities and the culture of the organization to the quality of accounting information systems and its impact on information quality. This contributes to decision usefulness theory, highlighting systems of accounting information systems and quality of information, systems of accounting information are created to produce good quality information that can be used as a basis for corporate decision-making. The results also contribute to the systems of accounting information literature.
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Keywords: Accounting information system, Hospitality, Information Quality, Organizational culture, Technical abilities, User capability
Pages: 1314-1324
DOI: 10.37394/23207.2024.21.107