Does enterprise resource planning lead to the quality of the management accounting information system?

• Autorzy: Astuty Widia , Pratama Ikbar , Basir Indra , Harahap Junita Putri Rajana

Identyfikatory

DOI

10.17512/pjms.2022.25.2.06

Warianty tytułu

PL

Czy planowanie zasobów przedsiębiorstwa prowadzi do jakości systemu informacji o rachunkach zarządczych?

• Języki publikacji: EN

Abstrakty

EN

The objective of this study is to examine the role of enterprise resource planning (ERP) in the quality of management accounting information systems (MAIS). The quality of MAIS is considered by following the three dimensions; reliability, efficiency and flexibility. For this purpose, this study surveyed by using a questionnaire. The survey was carried out among the public-owned enterprises in Indonesia. Respondents of the study were the employees working on MAIS among public-owned enterprises in Indonesia. 180 valid responses were returned and analyzed by using Partial Least Square (PLS). Results of the study highlighted the important role of ERP in the quality of MAIS. It is reported that; ERP has a positive influence on the quality of MAIS. ERP has the potential to promote reliability, efficiency, and flexibility of the quality of MAIS among public-owned enterprises in Indonesia. These results have important insights for Indonesian public-owned enterprises to promote the quality of MAIS.

PL

Celem pracy jest zbadanie roli planowania zasobów przedsiębiorstwa (ERP) w jakości systemów informatycznych rachunkowości zarządczej (MAIS). Jakość MAIS jest rozpatrywana w trzech wymiarach; niezawodność, wydajność i elastyczność. W tym celu niniejsze badanie ankietowane za pomocą kwestionariusza. Badanie zostało przeprowadzone wśród przedsiębiorstw państwowych w Indonezji. Respondentami badania byli pracownicy pracujący nad MAIS wśród przedsiębiorstw publicznych w Indonezji. 180 ważnych odpowiedzi zostało zwróconych i przeanalizowanych przy użyciu częściowego najmniejszego kwadratu (PLS). Wyniki badania podkreśliły ważną rolę ERP w jakości MAIS. Poinformowano, że; ERP ma pozytywny wpływ na jakość MAIS. ERP ma potencjał do promowania niezawodności, wydajności i elastyczności jakości MAIS wśród przedsiębiorstw publicznych w Indonezji. Wyniki te dostarczają ważnych informacji dla indonezyjskich przedsiębiorstw państwowych w zakresie promowania jakości MAIS.

Słowa kluczowe

EN

accounting information system; enterprise resource planning; reliability; efficiency; flexibility; outcome orientation

PL

rachunkowy system informacyjny; planowanie zasobów przedsiębiorstwa; niezawodność; wydajność; elastyczność; orientacja na wynik

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2022
• Tom: Vol. 25, No. 2
• Strony: 93--107
• Opis fizyczny: Bibliogr. 32 poz., rys., tab.

Twórcy

autor

Astuty Widia

• Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara, Medan

autor

Pratama Ikbar

• Universitas Medan Area, Medan, Sumatera Utara, Indonesia

autor

Basir Indra

• , Faculty of Economics and Business , Tadulako University, Central Sulawesi, Indonesia

autor

Harahap Junita Putri Rajana

• Faculty of Economics, Universitas Muslim Nusantara Al Washliyah, Sumatera Utara, Indonesia

Bibliografia

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Uwagi

Opracowanie rekordu ze środków MEiN, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2022-2023).