The Antecedents and Consequences of Accounting Information System Implementation: An Empirical Study on MSMEs in Semarang City

DOI

10.2991/icaf-19.2019.16How to use a DOI?

Keywords

User Knowledge, User Commitment, Implementation of Accounting Information System, and Quality of Accounting Information

Abstract

This study examines the implementation of accounting information system in Micro, Small, and Medium Enterprises (MSMEs) and its implications on the quality of information and decision-making. The purpose of this study is to investigate the factors that influence the implementation of an accounting information system and its consequences on the quality of information (output) for MSMEs users in Semarang City. The results show that there is a positive and significant influence between the manager's knowledge and the manager's commitment to the implementation of an accounting information system. Consequently, the implementation affects the quality of accounting information for MSMEs.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Andwiani Sinarasri
AU  - Zulaikha
PY  - 2019/11
DA  - 2019/11
TI  - The Antecedents and Consequences of Accounting Information System Implementation: An Empirical Study on MSMEs in Semarang City
BT  - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
PB  - Atlantis Press
SP  - 98
EP  - 102
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaf-19.2019.16
DO  - 10.2991/icaf-19.2019.16
ID  - Sinarasri2019/11
ER  -