Information System Integration, Knowledge Management, and Management Accounting Adaptibility

Zul Azmi, Abdillah Arief Nasution, Iskandar Muda

2018

Abstract

Management accounting practices are expected to adapt and evolve along with changes in expected information needs and changes in information technology. The influence of knowledge management and information system integration on management accounting adaptibility has become an important concern. Knowledge management enablers (KME) and knowledge management process (KMP) is an important tools for improving information system utilization. Internal information system intergration (IISI), external information system integration (EISI) and information system flexibility (FSI) together with knowledge management roles are expected to improve management accounting adaptibilty (AAM) to change in information needs and expected adjustments. The questionnaire survey was conducted at the managerial level for middle and upper level companies in Riau Province Indonesia using the use of information systems in activities for decision making. 159 respondent were obtained andmet the criteria for use in this study. By using partial least square SEM (SEM-PLS) obtained FSI, IISI and KMP have significant effect on AAM. KME is supporting KMP to improve AAM. Increasing KMP level can effect FSI and IISI level. Increased IISI level can improve EISI utilization level.

Paper Citation

in Harvard Style

Azmi Z., Nasution A. and Muda I. (2018). Information System Integration, Knowledge Management, and Management Accounting Adaptibility.In Proceedings of the International Conference of Science, Technology, Engineering, Environmental and Ramification Researches - Volume 1: ICOSTEERR, ISBN 978-989-758-449-7, pages 1887-1894. DOI: 10.5220/0010070118871894

in Bibtex Style

@conference{icosteerr18,
author={Zul Azmi and Abdillah Arief Nasution and Iskandar Muda},
title={Information System Integration, Knowledge Management, and Management Accounting Adaptibility},
booktitle={Proceedings of the International Conference of Science, Technology, Engineering, Environmental and Ramification Researches - Volume 1: ICOSTEERR,},
year={2018},
pages={1887-1894},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010070118871894},
isbn={978-989-758-449-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the International Conference of Science, Technology, Engineering, Environmental and Ramification Researches - Volume 1: ICOSTEERR,
TI - Information System Integration, Knowledge Management, and Management Accounting Adaptibility
SN - 978-989-758-449-7
AU - Azmi Z.
AU - Nasution A.
AU - Muda I.
PY - 2018
SP - 1887
EP - 1894
DO - 10.5220/0010070118871894