Analysis of Top Management Support and Individual Factors Influence on Accounting Information System and its Impact on the Accounting Information Quality for Projects

Abstract

The development of information technology in accounting has assisted on accountability and transparency of projects funds through the use of accounting information system for projects in producing quality reports. Top management support and individual factor are considered to have a high impact on accounting information system implementation. The study examined the effect of top management support and individual factors on the implementation of accounting information system and its impact on accounting information quality for projects in Tanzania. The study was carried out on nongovernmental organizations operated in Tanzania in different sectors. A questionnaire used to collect information from users of accounting information and accounting information system in different nongovernmental organizations projects in Tanzania. The results indicate that top management support and individual factors significantly influence accounting information system. Furthermore, it was found that the accounting information quality is influenced considerably by accounting information system.

Moderation of Top Management Support on the Relationship between Human Resource Strategy Evaluation and Performance: A Survey of Universities in Kenya

“…Schuler and Walker (1990) conceptualization of strategy excludes the role of top management. But this result is inconsistent with literature that privileges top management support findings such as Boada-Cuerva, Trullen, and Valverde (2019;Kiesnere& Baumgartner, 2019;Mkonya et al, 2018;Pham, Pham, and Pham, 2016;Iqbal, Long, Fei, &Bukhari, 2015;Boonstra, 2013;Young and Poon, 2013;Van Ameijde et al, 2009). Boada-Cuerva, Trullen, and Valverde (2019) note the vital but under-researched role of TM to HRM.…”

Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations

“…Many previous researchers have used agency theory, asymmetric information theory and signal theory to explain leadership's role in deciding the quality of published financial information (Coronel, 2001). In addition, contingency theory has been widely applied to explain contingency variables, namely organizational factors, that affect development and implementation of a successful accounting information system (Mkonya et al, 2018). Various researchers claim that top management support is one of the most important organizational characteristics to produce effective system implementation (Mkonya et al, 2018).…”

“…In addition, contingency theory has been widely applied to explain contingency variables, namely organizational factors, that affect development and implementation of a successful accounting information system (Mkonya et al, 2018). Various researchers claim that top management support is one of the most important organizational characteristics to produce effective system implementation (Mkonya et al, 2018). Based on these background theories, previous studies have argued that public leadership has the power to decide the use of the state budget in providing services to society.…”

“…Accounting information users believe that quality accounting information system affects the quality of accounting information and as a result, it considerably improves entities' profitability and managerial efficiency (Kanakriyah, 2016). However, various papers concern that accounting information system for any entity does not exist by itself, therefore, studying number of key factors associated with the success of this system is of interest to the researchers (Mkonya et al, 2018). Mkonya et al (2018) and Susanto (2017), based on the contingency theory, claim that the accounting information system design significantly depends on the organisation's internal factors.…”

The Effect of Information Technology Utilization, Management Support, Internal Control, and User Competence on Accounting Information System Quality (Study on Finance Company in Jakarta)

“…The support from top management will be significant if the top management also has power and influence to socialize the development of information system that enables users to participate in the system development [13]. The research conducted by [14] shows that accounting information system can be improved by the support of top management. It is explained that top management is highly essential in the organization in formulating policy, procedure, and supervision on the accounting information system used to protect organization's assets from loss or fraud to ensure the accuracy and the records reliability as well as the accounting reports.…”