How Change Management Affects the Quality of Management Accounting Information Systems and its impact on User Satisfaction. Survey on State Owned Enterprises in Indonesia
How Change Management Affects the Quality of Management Accounting Information Systems and its impact on User Satisfaction. Survey on State Owned Enterprises in Indonesia
Author(s): Rosye Rosaria Zaena, Wahyudin Zarkasyi, Roebiandini Soemantri, Tettet FitrijantiSubject(s): Economy, National Economy, Business Economy / Management, Accounting - Business Administration
Published by: Reprograph
Keywords: change management; quality; accounting information systems management; user satisfaction;
Summary/Abstract: Previous researchers have conducting research on management accounting information systems and user satisfaction. This study aimed to examine the effect of change management on the quality of management accounting information system and its impact on user satisfaction at State Owned Enterprise in Indonesia. Survey conducted on 345 respondents i.e. operational managers of state-owned enterprises. Data is collected using questionnaires. The variance based SEM used to data analysis, to test hypothesis testing used t-test. The results show that change management has a significant effect on the quality of management accounting information system. In addition, the quality of management accounting information system has a significant effect on user satisfaction.
Journal: Journal of Applied Economic Sciences (JAES)
- Issue Year: XIII/2018
- Issue No: 60
- Page Range: 1640-1650
- Page Count: 11
- Language: English
