Analysis of Management Control, Business Strategy, and Organizational Culture, and Their Impact on Managment Accounting Information System

Arina Nurjanah, Agung Praptapa, Siti Maghfiroh

Abstract


Management accounting information systems are important for many organizations. One of its functions is to provide information to the right people in the right way and at the right time. Currently, many organizations realize that the quality of accounting information is a factor that affects the survival of the company. Thus, this study will examine management control, business strategy, and organizational culture on management accounting information systems.
The population of this study are managers in companies in Indonesia registered with the Indonesian Management Association (AMA-Indonesia). The sample size is based on the Slovin formula of 60 respondents from 150 populations (managers who attended the AMA-Indonesia meeting in February in Bandung). Hypothesis testing using multiple linear regression to test the first to fourth hypotheses
The results of this study are (1) the formal authority structure affects the management accounting information system in the organization, (2) the informal authority structure also affects the management accounting information system in the organization, (3) the business strategy affects the management accounting information system in the organization, (4) Organizational culture affects management accounting information systems in organizations.

Keywords: Management Control, Business Strategy, Organizational Control, System Management accounting information

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