The effect of organization characteristics on optimal leadership decision

• Autorzy: Nuryati Tutty , Mulyani Sri , Poulus Sugiono , Dahlan Muhammad

Identyfikatory

DOI

10.17512/pjms.2020.22.2.23

Warianty tytułu

PL

Wpływ charakterystyki organizacji na optymalną decyzję o przywództwie

• Języki publikacji: EN

Abstrakty

EN

The implementation of the process of decision making by the leadership of the organization, including organizations in local governments, needs useful information so that it can help in the decision-making process. Information systems that can produce high-quality information data are essential to help users make decisions. Its impact can improve leaders' performance. This study was conducted to examine the effect of organization characteristics on the successful implementation of an accounting system and the optimal decision of leaders in local governments by using Structural Equation Modeling (SEM) analysis tools. The tests conducted concluded that organizational characteristics positively affect the successful implementation of accounting information systems to provincial/regency/city governments in the provincial regions in Indonesia. The results of this research show that the more adequate characteristics of the organization are, the more successful the implementation of accounting information systems will be. Organizational characteristics also positively influence the provincial/regency/city government's optimal leader decisions in Indonesia's provincial regions. Empirical evidence obtained from this research is that the more successful implementation of accounting information systems will make optimal leaders' decisions.

PL

Realizacja procesu podejmowania decyzji przez kierownictwo organizacji, w tym organizacji samorządowych, wymaga przydatnych informacji, które mogą pomóc w podejmowaniu decyzji. Systemy informacyjne, które mogą generować wysokiej jakości dane informacyjne, są niezbędne, aby pomóc użytkownikom w podejmowaniu decyzji. Jego wpływ może poprawić wydajność liderów. Niniejsze badanie zostało przeprowadzone w celu zbadania wpływu cech organizacji na pomyślne wdrożenie systemu rachunkowości i optymalną decyzję liderów samorządów terytorialnych przy użyciu narzędzi analitycznych Modelowania Równań Strukturalnych (SEM). Z przeprowadzonych testów wynika, że cechy organizacyjne pozytywnie wpływają na pomyślne wdrożenie systemów informacji księgowej w samorządach prowincji / regencji / miast w regionach prowincjonalnych Indonezji. Wyniki tych badań pokazują, że im bardziej adekwatne są cechy organizacji, tym skuteczniejsze będzie wdrożenie księgowych systemów informacyjnych. Cechy organizacyjne mają również pozytywny wpływ na optymalne decyzje przywódców prowincji / regencji / miasta w regionach prowincjonalnych Indonezji. Z empirycznych dowodów uzyskanych w trakcie tych badań wynika, że skuteczniejsze wdrożenie systemów informatycznych księgowych będzie wpływać na optymalne decyzje liderów.

Słowa kluczowe

EN

local government; accounting information systems; organizational characteristic; optimal leader decisions

PL

samorząd terytorialny; księgowe systemy informacyjne; cechy organizacyjne; optymalne decyzje lidera

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2020
• Tom: Vol. 22, No. 2
• Strony: 345--361
• Opis fizyczny: Bibliogr. 32 poz., tab.

Twórcy

autor

Nuryati Tutty

• Sekolah Tinggi Ilmu Ekonomi Indonesia & Universitas Padjadjaran Indonesia

autor

Mulyani Sri

• Universitas Padjadjaran Indonesia & Universitas Singaperbangsa Karawang Indonesia

autor

Poulus Sugiono

• Universitas Padjadjaran, Indonesia

autor

Dahlan Muhammad

• Universitas Padjadjaran, Indonesia

Bibliografia

• 1. Abumandil, M. S. S., Hassan, S., (2016). Information Quality and Decision-making Effectiveness: A Study of Banks in Palestine. International Review of Management and Marketing, 6(7), 127–132.
• 2. Bakri, Mulyani, S., (2019). The influence of using enterprise resource planning (ERP) technology and knowledge management on the quality of accounting information systems. International Journal of Supply Chain Management, 8(5), 62–68.
• 3. Beckett, C., Eriksson, L., Johansson, E. and Wikström, C., (2017). Multivariate Data Analysis (MVDA). In Pharmaceutical Quality by Design: A Practical Approach.
• 4. Besedes, T., Deck, C., Sarangi, S. A. and Zeithaml, V. A., (2012). Decision-making Strategies and Performance among Seniors. J Econ Behav Organ., 81(2), 524–533. Chang, R. D.,
• 5. Chang, Y. W. and Paper, D., (2003). The effect of task uncertainty, decentralization and AIS characteristics on the performance of AIS: An empirical case in Taiwan. Information and Management, 40(7), 691–703.
• 6. Cooper, D. R., Schindler, P. S., (2014). Business Research Methods - Donald R. Cooper. In McGraw-Hill: Vol. 12th Editi.
• 7. Cramm, J. M., Strating, M. M. H., de Vreede, P. L., Steverink, N. and Nieboer, A. P., (2012). Validation of the self-management ability scale (SMAS) and development and validation of a shorter scale (SMAS-S) among older patients shortly after hospitalisation. Health and Quality of Life Outcomes, 10(1), 9.
• 8. Dahlan, M., (2019). Analysis of interrelationship between usefulness of management accounting systems, interactive budget use and job performance. Management Science Letters, 9(7), 967–972.
• 9. Darma, J., Susanto, A., Mulyani, S. and Suprijadi, J., (2018). The role of top management support in the quality of financial accounting information systems. Journal of Applied Economic Sciences, 13(4), 1009–1020.
• 10. Darmansyah, A., Suharman, H., Fitrijanti, T., Dahlan, M. and Yogi., (2019). The effect of top management support and computer self-efficacy on the quality of accounting information systems. International Journal of Recent Technology and Engineering, 8(2 Special Issue), 602–610.
• 11. Davis, F. D., (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly: Management Information Systems, 13(3), 319–339.
• 12. Duncan, R. B., (1972). Characteristics of Organizational Environments and Perceived Environmental Uncertainty. Administrative Science Quarterly, 17(3), 313.
• 13. Ehsani, M., Makui, A. and Nezhad, S. S., (2010). A methodology for analyzing decision networks, based on information theory. European Journal of Operational Research, 202(3), 853–863.
• 14. Fitriati, A. and Mulyani, S., (2015). The Influence of Leadership Style on Accounting Information System Success and Its Impact on Accounting Information Quality. International Journal of Accounting Information System, 6(11), 167–174.
• 15. Hair, J. F. J., Black, W. C., Babin, B. J. and Anderson, R. E., (2014). Analysis, Multivariate Data (Seventh Ed). Pearson Education Limited 2014.
• 16. Korenková, V., Závadský, J., Lis, M. (2019) Linking a performance management system and competencies: Qualitative research. Engineering Management in Production and Services, 11(1), 51-67.
• 17. Ladewi, Y., Susanto, A., Mulyani, S. and Suharman, H., (2017). Critical Factors Accounting Information System Success Survey of State-Owned Enterprises (SOE) in Indonesia. In International Journal of System Signal Control and Engineering Application (Vol. 10, pp. 32–40).
• 18. Lande, E., (2005). Accrual accounting in the public sector: between institutional competitiveness and search for legitimacy. 10th CIGAR Conference – May 26 & 27th, 2005 – Poitiers, France, May 2005, 1–13.
• 19. Mbelwa, L., (2015). Factors Influencing the Use of Accounting Information in Tanzanian Local Government. Emeraldinsight.
• 20. McLeod, R. & Schell, G. P., (2007). Management to Information Systems, 10th Edition (Vol. 104).
• 21. Mollanazari, M., Abdolkarimi, E., (2012). The Effects of Task, Organization and Accounting Information Systems Characteristics on the Accounting Information Systems Performance in Tehran Stock Exchange. International Journal of Innovation, Management and Technology, 3(4).
• 22. Mulyani, S., (2016). Metode Analisis dan Perancangan Sistem. ABdi Sistematika.
• 23. Mulyani, S., Endraria., (2017). The empirical testing for the effect of organizational commitment and leadership style on the implementation success of Enterprise Resource Planning (ERP) systems and its implications on the quality of accounting information. Journal of Engineering and Applied Sciences, 12(20), 5196–5204.
• 24. Mulyani, S., Kasim, E., Yadiati, W. and Umar, H., (2019). Influence of accounting information systems and internal audit on fraudulent financial reporting. Opcion, 35(Special Issue 21), 323–338.
• 25. Nooraie, M., (2012). Factors Influencing Strategic Decision-Making Processes. International Journal of Academic Research in Business and Social Sciences, 2(7), 405–429.
• 26. Petter, S., Delone, W. and McLean, E. R., (2013). Information systems success: The quest for the independent variables. Journal of Management Information Systems, 29(4), 7–62.
• 27. Romney, M. B. & Steinbart, P. J., (2018). Accounting Information System (14th ed.). Pearson Education Limited.
• 28. Saeed, K. A., Abdinnour-Helm, S., (2008). Examining the effects of information system characteristics and perceived usefulness on post adoption usage of information systems. Information and Management, 45(6), 376–386.
• 29. Safkaur, O., Afiah, N. N., Poulus, S. and Dahlan, M., (2019). the Effect of Quality Financial Reporting on Good Governance. International Journal of Economics and Financial Issues, 9(3), 277–286.
• 30. Socea, A.-D., (2012). Managerial Decision-Making and Financial Accounting Information. Procedia - Social and Behavioral Sciences, 58, 47–55.
• 31. Sukmadilaga, C., Pratama, A. and Mulyani, S., (2015). Good Governance Implementation in Public Sector: Exploratory Analysis of Government Financial Statements Disclosures Across ASEAN Countries. Procedia - Social and Behavioral Sciences, 211(September), 513–518.
• 32. Terek Stojanović, E., Vlahović, M., Nikolić, M., Mitić, S. and Jovanović, Z., (2020). The relationship between organizational culture and public relations in business organizations. Journal of Business Economics and Management, 21(6), 1628-1645.

Uwagi

Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2021).