Ashari, Ashari (2008) FACTORS AFFECTING ACCOUNTING INFORMATION SYSTEMS SUCCESS IMPLEMENTATION (An Empirical Study on Central Java Small and Medium Company). Masters thesis, Diponegoro University.
ABSTRACT Because of its important role in economics growth, small and medium business enterprises has to increase its capability and human resource in order to win the global competition with foreign economics institution. One technique that can be used to increase its ability and competitive power of small and medium business enterprises is by employing information technologies. With employing information technology, small and medium business enterprises can reduce its production cost and then increasing its profitability and competitive power. Small and medium business enterprises, generally have limited resource if compared with large business. Resource poverty refers to the lack of financial and human resource. Because the lack of financial resource, small and medium business enterprises usually make minimal commitments that are often spread out at different moment in time. Employing information technologies need more consent than just its implementation, because it didn’t had any quantitative measure. With its absent of quantitative measure, effectiveness and efficiency of information system application cannot be measured directly. This condition brings to indirect measure of information system implementation. The information system (IS) success determinants as an indicator of information systems effectiveness are developed relies on a number of theoretical areas including expectancy theory, theory reasoned action, theory of planned behavior, theory of acceptance model, social cognitive theory and innovation diffusion theory. With these theories combination, determinant of IS success is a function of user related variables, management variables, external expertise support, environmental context variables. From previous analysis using structural equation modeling with Smart PLS, it can be concluded that Management context factor had a positive impact on information system success implementation. User related factor not had significant on accounting information system success implementation. External expertise factor had significant on accounting information system success implementation. Environmental factor had nosignificant impact on accounting information system success implementation. Management factor had positive impact on user relate factor. Environmental factor had positive impact on user related factor.
|Item Type:||Thesis (Masters)|
|Subjects:||H Social Sciences > HF Commerce > HF5601 Accounting|
|Divisions:||School of Postgraduate (mixed) > Master Program in Accounting|
|Deposited By:||Prodi Magister Akuntansi|
|Deposited On:||30 Mar 2010 11:21|
|Last Modified:||30 Mar 2010 11:21|
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