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Analyzing the Effect of Top Management Support on Accounting Information System (AIS) Success

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An organization needs information systems to maintain their ability to compete. The ability to compete depends on how organizations can take advantage of opportunities they have, and this can be done by utilizing the information that is generated from the information system. Accounting information systems that have been successfully applied will produce quality accounting information. Factors that affect the successful implementation of accounting information systems include the support of top management. This research aims to measure to what extent the effect of top management support has on the successful implementation of accounting information systems. This is a verification and explanatory research. The data used is the primary data from a questionnaire that was distributed to life and general insurance companies in Indonesia. SEM-PLS is used to test the hypothesis. The results showed that top management support does not affect the successful implementation of accounting information systems.
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Keywords: AIS; Accounting Information Systems; Top Management Support

Document Type: Research Article

Affiliations: 1: Accounting Doctoral Program Padjadjaran University, Indonesia; Faculty Economic Maranatha Christian University, Indonesia 2: Faculty Economic and Business Padjadjaran University, Indonesia

Publication date: November 1, 2017

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  • ADVANCED SCIENCE LETTERS is an international peer-reviewed journal with a very wide-ranging coverage, consolidates research activities in all areas of (1) Physical Sciences, (2) Biological Sciences, (3) Mathematical Sciences, (4) Engineering, (5) Computer and Information Sciences, and (6) Geosciences to publish original short communications, full research papers and timely brief (mini) reviews with authors photo and biography encompassing the basic and applied research and current developments in educational aspects of these scientific areas.
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