Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises (SOEs) Indonesia

Abstract

Management accounting information system (MAIS) is an integral part of an organizational structure. MAIS refers to the normative, but when MAIS is implemented, it has unintended or unforeseen consequences, this is because, in the context of social organization and socially too, it is not been well understood by users. To avoid the user’s misunderstanding which gives the effect on the quality of MAIS, organizational culture can connect these problems. This study was conducted at the state-owned enterprises (SOEs) in Indonesia. Data analysis of study used structural equation model (SEM) with the approach of partial least square (PLS). The study results found that organizational culture affects the quality of MAIS. The results also found that the dimensions and indicators that are used to build the study model showed strong value, which means that the dimensions and indicators reflect the organizational culture and the quality of MAIS in SOEs in Indonesia.

Factors Influence on the Quality of Management Accounting Information System and Its Impacts on Good Corporate Governance Implementation

“…The QMAIS gives an effect of 45.16% to the implementation of GCG. The remaining of 54.84% is influenced by other factors such as organizational structure [28], the effectiveness of accounting practices [29] and the quality of accounting information [26]. Furthermore, the positive path direction means that the better the QMAIS, the better the implementation of GCG.…”

“…The quality of SIAM is a collection of integrated system components and work together to produce information that is useful to help management in making decisions [4]. There are many factors influence the quality of MAIS including manager competence [5], organizational culture [6] and uncertainty of the external environment [7].…”

Effect of Stakeholders-Oriented Behavior on the Performance of Sustainable Business

“…In summary, organizational culture comprises three components, including shared basic values, behavioral norms, and different types of tools (artifacts) for underpinning values and norms, which encourage stakeholder-oriented behavior. Whatever the case, organizational culture, as a set of habits, norms, and beliefs shared by the organization members, enhances the mutual understanding and agreement of common procedures and practices, contributing to achieving organizational goals [68].…”

“…Consequently, norms operate as guiding principles, such as policies and procedures, including guidelines on working practices, and should be consistent with common values [48,76]. Norms are developed from shared values within the organization [48], constituting one of the dominant values within the organizational culture [68]. The effective implementation of norms, as rules which guide the organization strategy, depend on them being understood and accepted by organizational members [48].…”

Model Struktural Hubungan Budaya Organisasi, Kompetensi Pengguna, Pengendalian Internal Dan Kualitas Informasi Akuntansi Pemerintah Daerah

“…Penelitian lainnya Sajady et al, (2008) menggunakan populasi perusahaan manufaktur yang listing di Bursa Efek Tehran dengan jumlah sample 347 perusahaan. Napitupulu, Mahyuni, and Lisbet (2016) hasil penelitian menemukan bahwa efektivitas pengendalian internal berpengaruh terhadap kualitas sistem informasi pada BUMN dengan responden manajer operasional. Peneliti di China (Luo, 2017) memberikan kesimpulan pengendalian internal yang efektif dapat menghilangkan ketergantungan terhadap distorsi informasi akuntansi, jaminan mendasar untuk menghitung kualitas informasi.…”