Information technology sophistication, accounting information system success and organisational performance on state-owned banks in Indonesia
The main objective of this study is to examine the relationship between information technology sophistication and accounting information system success. Subsequently, this study also investigates the relationship between accounting information system success and organisational performance. Informat...
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| Format: | Thesis |
| Language: | eng eng eng |
| Published: |
2019
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| Subjects: | |
| Online Access: | https://etd.uum.edu.my/9478/1/depositpermission_s93883.pdf https://etd.uum.edu.my/9478/2/s93883_01.pdf https://etd.uum.edu.my/9478/3/s93883_references.docx |
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| Summary: | The main objective of this study is to examine the relationship between information technology sophistication and accounting information system success. Subsequently, this study also
investigates the relationship between accounting information system success and organisational performance. Information technology sophistication dimensions are operationalised by
informational sophistication, technological sophistication, functional sophistication, and managerial sophistication. The accounting information system success includes content, accuracy, format, ease of use, and timeliness. This study is based on the contingency theory. Data were collected through a mail survey method. A full population used for the sampling method. Two hundred thirty-nine questionnaires sent to accounting staff on the state-owned banks (Bank Mandiri, Bank Negara Indonesia, Bank Rakyat Indonesia and Bank Tabungan Negara) in Indonesia, 183 questionnaires returned and represented about 76.56% response rate. The results found that: first, there is a significant relationship between information technology sophistication dimensions such as informational sophistication, managerial sophistication, and functional sophistication and accounting information system success. However, technological sophistication was found insignificant to the accounting information system success. Second, there is a significant relationship between accounting information system success and organisational performance. Moreover, this study suggests that organisation with sophisticated information technology, particularly in managerial sophistication, informational sophistication, functional sophistication and technological sophistication are capable of supporting the organisation on the better accounting information system implementation. The findings suggest that accounting information system as an essential factor in achieving organisational performance, particularly in provide useful information and facilitate the decision-making process. Moreover, the results of this study can be considered as a suggestion for state-owned banks in Indonesia to give priority on the important effect of the information technology sophistication on accounting information system success, and accounting information system
success on the organisational performance among state-owned banks in Indonesia. |
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