|Judul||:||The Effect of Dynamic Capability, User Ethics, and Top Management Support on the Quality Management Accounting Information Systems and Their Impact on the Quality of Decision Making. An Empirical Case of Local Governments in Indonesia|
Abstract: This research aimed to predict to what degree dynamic capabilities, user ethics, and top management support influence management accounting information systems and the impact on quality decision making. Data in this research was collected through a questionnaire distributed to 128 municipalities and districts throughout West Java and Bali, Indonesia. The data analysis used for hypothesis testing was an approach using structural equation modelling with partial least squares. The research shows that dynamic capability and top management support have a significant influence upon the quality of management accounting information systems, but user ethics has no significant influence. Quality of management accounting information systems, dynamic capability, user ethics, and top management support have a significant influence upon the quality of decision making.Keywords: dynamic capabilities; ethics; top management support; management accounting information system quality; decision-making
|Tahun||:||2018||Media Publikasi||:||Jurnal Internasional|
|Kategori||:||Jurnal||No/Vol/Tahun||:||62 / 8 / 2018|
|ISSN/ISBN||:||2393 - 5162|
|PTN/S||:||Universitas Pakuan||Program Studi||:||AKUNTANSI|
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