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The Effect of Top Management Support and Internal Control of the Accounting Information Systems Quality and Its Implications on the Accounting Information

Article: The Effect of Top Management Support and Internal Control of the Accounting Information Systems Quality and Its Implications on the Accounting Information Quality

Summary:

            In this article, the author is trying to describe that what roles are played by the quality of accounting information system and top management of the organization in achieving the top quality in accounting information technology. It is well known fact that top management’s role is very important in quality improvement process especially when organizations seek to develop. Internal control to achieve quality accounting information system is one of the most important things. In broad terms, information is very important strategic tool and resource for the company to take strategic decisions, especially accounting information is very reliable one, which can help organizations to make decisions for gaining competitive and strategic advantages. Information systems are used by managers and important stakeholders to manage process like strategy, decisions and change in the organizations. So, the author is relying on some empirical data in this article to see the influence of internal control, top management, and quality information system of accounting on quality of accounting information.

            In this article, the study used the analysis path method, in which forty seven participants from Indonesia’s Baitulmal Wattamwil were used through survey information. All these participants were using accounting information system. Then literature is reviewed by the author to analyze what already has been developed in earlier research studies regarding core issues like support of top management, accounting information system, accounting information quality, and internal control. Then a theoretical framework was used by the study which describes the process that internal control and support of top management has its influence to develop a quality accounting information system, and these three factors in this theoretical framework leads to the quality of accounting information. Survey is the basic research methodology used in this study. After discussing all variables in the study, the author concludes that study showed a significant influence on the internal control along with top management support to develop a quality information system.

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