Universitas Indonesia Conferences, International Accounting Conference - 2017

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THE EFFECTS OF SAP IMPLEMENTATION ON MANAGEMENT ACCOUNTING: AN EMPIRICAL INVESTIGATION
Isnan Kashaeli, Dekar Urumsah

Last modified: 2017-07-01

Abstract


In this digital era, the main problem of a company is accounting information systems which are not optimal. Accounting information systems are an elements that are not easy to be managed, because the accounting information systems in a company are varied and complex. If the accounting information systems can be well managed, then the operational activities of a company will run properly. This research aims to examine the influence of SAP in management accounting. It used questionnaires with convenience sampling technique to gain 60 respondents. Statistic method that was used to test the hypothesis was Structural Equation Model (SEM) using PLS. The result of this research shows that SAP implementation has a significant positive effect on management accounting technique, management accountants’ role and operational factors; but SAP does not have a significant positive effect on the ability required by management accountants. The implication of this research might strengthen the point of view of the organizations towards SAP that would positively influence on management accounting.


Keywords


Accounting Information Systems, SAP, management accounting technique, the role of management accounting, operational factors, management accountants’ ability

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