THE POWER OF CULTURE AND TECH: TRANSFORMING ACCOUNTING INFORMATION SYSTEMS
Abstract
The quality of accounting information systems is essential for accurate financial reporting and effective decision-making. As information technology advances, organizations require more integrated and efficient accounting systems. Organizational culture and information technology play a crucial role in improving transaction processing and system integration. However, a lack of integration often results in untimely reporting and poor-quality accounting information systems, affecting organizational efficiency. This study investigates the impact of organizational culture and information technology on the quality of accounting information systems. Organizational culture, including innovation, staff relationships, and organizational identity, shapes the effectiveness of accounting systems. Meanwhile, information technology enhances integration, ensuring the accuracy and reliability of financial data. Despite these advantages, many organizations still face challenges in optimizing their accounting information systems. Using Structural Equation Modeling-Partial Least Squares (SEM-PLS), this research examines employees from Maranatha Christian University, Bandung, with simple random sampling as the data collection method. Findings indicate that organizational culture (X1) and information technology (X2) significantly influence the quality of accounting information systems (Y1) across business organizations, educational institutions, and government agencies. This study contributes to a better understanding of how organizations can develop a culture that supports the efficient use of information technology to enhance accounting information systems. The results provide valuable insights for management to implement strategies that improve financial data quality, leading to better decision-making and operational effectiveness.
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