The effect of institutionalization isomorphic pressures and the role of knowledge management on investment decisions of the accounting information systems

• Autorzy: Djanegara M. S. , Mulyani S. , Putra D. M. , Zahra N. A. K. , Mauludina M. A.

Identyfikatory

DOI

10.17512/pjms.2018.18.2.04

Warianty tytułu

PL

Wpływ instytucjonalnego isomorficznego nacisku oraz rola zarządzania wiedzą na decyzje inwestycyjne systemów informacji księgowych

• Języki publikacji: EN

Abstrakty

EN

This study aims to examine the influence of institutional isomorphic pressures and the role of knowledge management on investment decisions of accounting information systems and its impact on the performance of government organizations in Indonesia. The data was collected through questionnaires sent to 310 respondents in 52 ministries and government agencies in Indonesia. The collected data was analyzed using Structural Equation Modeling (SEM) method, with the help of Lisrel statistical software 8.8. The result of this research proves that investment decisions of accounting information system are influenced by institutional isomorphic pressures and the knowledge management role owned by organization. A number of investment decisions in accounting system technology impact the organization performance.

PL

Celem tego badania jest analiza wpływu instytucjonalnych presji izomorficznych oraz roli zarządzania wiedzą na decyzje inwestycyjne systemów informacji rachunkowych i ich wpływ na wyniki organizacji rządowych w Indonezji. Dane zebrano za pomocą kwestionariuszy przesłanych do 310 respondentów w 52 ministerstwach i agencjach rządowych w Indonezji. Zebrane dane analizowano za pomocą modelowania równań strukturalnych (SEM) przy pomocy oprogramowania statystycznego Lisrel 8.8. Wyniki tych badań dowodzą, że na decyzje inwestycyjne systemu informacji księgowych wpływa instytucjonalna presja izomorficzna oraz rola zarządzania wiedzą w organizacji. Szereg decyzji inwestycyjnych dotyczących technologii systemu księgowego wpływa na wyniki organizacji.

Słowa kluczowe

EN

institutionalization isomorphic; knowledge management; accounting information system; organizational performance; Indonesia

PL

instytucjonalizacja izomorficzna; zarządzanie wiedzą; system informacji księgowych; wyniki organizacji; Indonezja

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2018
• Tom: Vol. 18, No. 2
• Strony: 46--58
• Opis fizyczny: Bibliogr. 55 poz., rys., tab.

Twórcy

autor

Djanegara M. S.

• Dosen Sekolah Tinggi Ilmu Ekonomi Kesatuan

autor

Mulyani S.

• Universitas Padjadjaran, Faculty of Economics and Business

autor

Putra D. M.

• Universitas Padjadjaran, Faculty of Economics and Business

autor

Zahra N. A. K.

• Universitas Padjadjaran, Faculty of Economics and Business

autor

Mauludina M. A.

• Universitas Padjadjaran, Faculty of Economics and Business

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Uwagi

Opracowanie rekordu w ramach umowy 509/P-DUN/2018 ze środków MNiSW przeznaczonych na działalność upowszechniającą naukę (2018).