This research is to anayze adaptive model success of integrated financial information system through user satisfaction in local governments. The population in this study were the parties managing the regional financial information system totaling 612 people. The sampling technique uses saturated samples. The processing of data used Smart Partial Least Squares (PLS) application for the SEM Methods. The results showed that: partially, the reliability of information systems, organizational support, benefits, user behavior, has an effect on user satisfaction with the government regeny/cities in North Sumatra; partially, the reliability of information systems, organizational support, benefits, user behavior, use of the intention to the local government in North Sumatra; the user satisfaction factor affects the intention to use; Partially, the reliability of information systems, organizational support, benefits, and user behavior affects user satisfaction and its impact on intention to use in local governments in North Sumatra.

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Many observers consider accountancy to be the most international of the professions, but differences between countries as to how they regulate accountancy have resulted in barriers which prevent the profession from meeting the changing needs of an increasingly global economy. This paper examines how the European Union has adopted different approaches to overcoming regulatory divergence, and identifies three approaches which have been followed: regulatory cooperation, regulatory competition and regulatory contracting-out. The relative impact of each method is evaluated. Recent developments at worldwide level (under the auspices of the WTO, OECD and lOSCO) are cited to demonstrate that many of the regulatory reforms in Europe are of growing relevance to the United States, and some of the likely changes which will be required are identified. The need for national systems of regulation to evolve in response to the process of globalisation is underlined, and the paper concludes with an assessment of how the accountancy profession might respond to the challenges and opportunities of the new environment.