THE INFLUENCE OF KNOWLEDGE ACCOUNTING FUNCTION AND ORGANIZATIONAL COMMITMENT ON MANAGEMENT ACCOUNTING INFORMATION SYSTEM AND ITS IMPLICATION ON MANAGERIAL PERFORMANCE
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Date
2012-11-22
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The 4th International Accounting Conference and Accounting Student Research Forum (IACSF), Departement of Accounting, Economic Faculty of Indonesia University
Abstract
It is commonly accepted that management accounting information system is one of the most
influential factor that determined managerial performance. However, the driver of
management accounting information system itself is still unclearly revealed.
Some studies found out that knowledge of accounting function influenced management
accounting information system, whereas other studies found out that organizational
commitment also influenced management accounting information system. Both, knowledge of
accounting function and organizational commitment, are known as individual differences.
However, there is almost no study ever done that integrates these two constructs in one
integrated framework. This study integrating these two construct in one framework in an
attempt to analyze the influence of individual differences on management accounting
information system, and its implication on managerial performance. The unit analysis of this
study are individuals, which are top manager, production manager, and marketing manager
of manufacturing firms listed in Indonesian Stock Exchange (BEI). Data were collected
through mail survey with the sample of 204 managers. Structural Equation Modeling is used
to test the research hypotheses. The result of this study shows that all of the manifest
variables are reflecting their latent variables. This study also found that managerial
performance would be better if individual differences fit with expectation and management
accounting information system relevant with the needs of management.
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Keywords
individual differences, knowledge of accounting function, organizational commitment, management accounting information system, managerial performance