Accounting Information System: User Participation and Organizational Commitment

Abstract

User participation and organizational commitment are important things that can improve the performance of accounting information systems. This study aims to determine the effect of user participation and organizational commitment on the performance of accounting information systems. This study uses a quantitative approach with descriptive and verification analysis methods. The research was conducted by distributing questionnaires to employees of the accounting and systems division at Medco Energi Company with 45 respondents. The results of this study indicate that user participation and organizational commitment have a positive effect on the performance of accounting information systems. This research provides important information that no matter how well an accounting information system is implemented, it will not succeed without the support of user participation and organizational commitment.DOI: https://doi.org/10.26905/afr.v4i2.6001

Do accountants' participation in accounting information systems design enhance perceived accounting information quality: Evidence from Ghana

“…Both the informational and motivational effects of participative decision‐making are expected to result in increased performance outcomes (De Baerdemaeker & Bruggeman, 2015; DeLone & McLean, 2016; Hoozée & Ngo, 2017; Issa & Isaias, 2022; Ryan & Deci, 2019). In IS literature, participation in system design is linked (in)directly with system success (Anggadini et al, 2021; DeLone & McLean, 2016; Stadelmann‐Steffen & Dermont, 2021). Intuitively, participation allows multiple parties to share ideas and expertise necessary for the proper functioning of the new system, such as the ability to produce quality information (De Baerdemaeker & Bruggeman, 2015; Hoozée & Ngo, 2017).…”

“…Additionally, managers who derive autonomous motivation from participation are expected to have higher PQTY (De Baerdemaeker & Bruggeman, 2015; Van der Hauwaert et al, 2022; Wong‐On‐Wing et al, 2010). That is, autonomous motivation will make managers willingly support the success of the new AIS by, for instance, recommending improvements (Anggadini et al, 2021; Hoozée & Ngo, 2017). Consequently, managers will positively perceive the results of AIS because they are influenced by their own suggestions and ideas (Anggadini et al, 2021; De Baerdemaeker & Bruggeman, 2015; Wong‐On‐Wing et al, 2010).…”

“…That is, autonomous motivation will make managers willingly support the success of the new AIS by, for instance, recommending improvements (Anggadini et al, 2021; Hoozée & Ngo, 2017). Consequently, managers will positively perceive the results of AIS because they are influenced by their own suggestions and ideas (Anggadini et al, 2021; De Baerdemaeker & Bruggeman, 2015; Wong‐On‐Wing et al, 2010). As a result, autonomous motivation is expected to positively affect PQTY, signifying a mediation effect.…”

“…Regardless of the crucial role of participation in achieving desired information system (IS) outcomes, the subject remains underexplored in the accounting literature (Anggadini et al, 2021; Hoozée & Ngo, 2017; Mazbayeva et al, 2021). Instead, existing literature emphasizes the physical and technological aspects of IS design, which involve hardcore computer science and information technology (IT) domains (Hoozée & Ngo, 2017; Koivisto & Hamari, 2019).…”

“…Additionally, it has become apparent from existing studies that IS users' participation in system design can affect their perceived outcomes of the system (Anggadini et al, 2021; De Baerdemaeker & Bruggeman, 2015; Hoozée & Ngo, 2017). The translation mechanisms through which user participation affects perceived outcomes remain unknown (De Baerdemaeker & Bruggeman, 2015; Hoozée & Ngo, 2017).…”