The Effect of Information Technology Capability and Quality of Management Accounting Information with Technological Uncertainty as Moderating Variable

DOI

10.2991/itmr.2015.5.1.2How to use a DOI?

Keywords

information technology capability, technological uncertainty, quality of management accounting information

Abstract

This study aims to determine the effect of information technology capability and quality of management accounting information with technological uncertainty as moderating variable. Data were collected from respondent represented by accounting managers from the companies that listed in Indonesia Stock Exchange. The data processed using Structural Equation Modeling analysis technique. The result of this study support that there is positive effect of information technology capability toward quality of management accounting information. Whereas, technological uncertainty cannot moderates the relationship between information technology capability and quality of management accounting information.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - JOUR
AU  - Eliada Herwiyanti
PY  - 2015
DA  - 2015/03/30
TI  - The Effect of Information Technology Capability and Quality of Management Accounting Information with Technological Uncertainty as Moderating Variable
JO  - The International Technology Management Review
SP  - 11
EP  - 17
VL  - 5
IS  - 1
SN  - 1835-5269
UR  - https://doi.org/10.2991/itmr.2015.5.1.2
DO  - 10.2991/itmr.2015.5.1.2
ID  - Herwiyanti2015
ER  -