Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)

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Organizational Culture That Moderates the Influence of Individual Behavior on the Success of Accounting Information System Implementation in the Context of Planned Behavior Theory

Authors
Made Arie Wahyuni, Gusti Ayu Ketut Rencana Sari Dewi, Luh Asri Savitri
Corresponding Author
Made Arie Wahyuni
Available Online 14 December 2020.
DOI
10.2991/aebmr.k.201212.048How to use a DOI?
Keywords
Individual behavior, Organizational culture, Successful AIS implementation
Abstract

This study aims to examine: (1) the influence of individual behavior on the successful implementation of accounting information systems in the context of planned behavior, (2) the influence of organizational culture that moderates individual behavior on the successful implementation of accounting information systems in the context of planned behavior. The type of data used is a questionnaire. The population in this study were employees in the academic and financial departments of Ganesha University of Education. The sample was determined using saturated sampling of 38 respondents. Data analysis was performed using Moderate Regression Analysis (MRA). The test results show that (1) behavioral attitudes have an influence on audit quality, subjective norms and perceived behavior control have no influence on the success of AIS implementation (2) organizational culture strengthens the influence of behavioral attitudes and subjective norms on the success of AIS implementation, organizational culture weakens behavior control perceived success in implementing SIA.

Copyright
© 2020, 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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Volume Title
Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
14 December 2020
ISBN
978-94-6239-297-7
ISSN
2352-5428
DOI
10.2991/aebmr.k.201212.048How to use a DOI?
Copyright
© 2020, 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/).

Cite this article

risenwbib
TY  - CONF
AU  - Made Arie Wahyuni
AU  - Gusti Ayu Ketut Rencana Sari Dewi
AU  - Luh Asri Savitri
PY  - 2020
DA  - 2020/12/14
TI  - Organizational Culture That Moderates the Influence of Individual Behavior on the Success of Accounting Information System Implementation in the Context of Planned Behavior Theory
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 335
EP  - 347
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.048
DO  - 10.2991/aebmr.k.201212.048
ID  - Wahyuni2020
ER  -