Case Study Of Accounting Information System Technology Accounting

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2.3. Accounting Information System Technology Investment According to Mulyani, et al. (2016) Infromation System todays is something canot be separated from business practice especially accounting practice. To be more general in accounting field, accounting information system and technology is a collection of resources, like people and tools, which is designed to change financial and other data to become information (Bodnar & Hopwood, 2010). Meanwhile information system technology investment is the act of creating direct cost with expectation of future rewards (Huisman, 2001). Schniederjans (2005) sees that IT investment as a term used when investing in equipment, application, and basic technology. According to Lubbe (2007) information system …show more content…

Other than hardware, software, and telecommunication cost, there is another cost related to support and operation of information system technology facility in an organization. Lee & Bose (2002) measure information technology investment using dimensions of ratio of IT total cost, the value of log-natural of IT total cost, IT staff cost, the value of natural log of the total amount of PC and terminal used in the company. Mahmood & Mann (2015) use IT investment measurement approach in the form of annual information system budget, IT management budget, staff procurement budget percentage, training budget percentage, and information technology hardware budget. Accounting information system technology investment in this research is measured using dimensions of Hardware Investment, Software Investment, Training Available, and Support …show more content…

Accounting information is the output of accounting information system that is used by users to make the right decisions related to the company’s activities (Mulyani, 2016). According to Reich (2013) the effect of knowledge management influences the business value target achievement of information system technology investment. Meanwhile Mvungi & Jay (2003) state that knowledge management in the support of information system and technology is a strategy and culture that is based on commitment construction and mutual connection. Meanwhile Vriens & Achterbergh (2008) mentioned that knowledge management subject is formulated as criteria to diagnose and becomes a design solution about issues related to motivational aspect of information technology usage. It can be concluded that Knowledge Management influences the success of Accounting Information

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