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Accounting Information System (AIS) Alignment and Non-financial Performance in Small Firm: A Contingency Perspective

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Book cover Computational Science and Its Applications – ICCSA 2018 (ICCSA 2018)

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Abstract

Accounting Information System (AIS) is very important for Small and Medium Enterprises (SMEs) because it can provide information for the owner in decision making. In line with the result of previous study, which find that AIS alignment is needed because it will affect company performance. This study aims to test the direct relationship and mediating relationship among three contingency variables of AIS alignment on non-financial performance. This study employs questionnaire with 87 SMEs owner in Yogyakarta region as samples. The results show that AIS sophisticated, owner commitment affect non-financial performance, either directly or mediated by AIS alignment. This study implies that AIS is very essential for SMEs to survive in a very competitive environme470686nt.

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Notes

  1. 1.

    Refers to previous study that found that accounting information system has the same terminology with Management Accounting System (MAS) Management Information System (MIS), accounting information system which is the part of information technology [15, 16].

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Author information

Authors and Affiliations

  1. Department of Accounting, Universitas PGRI Yogyakarta, Yogyakarta, Indonesia

    Dekeng Setyo Budiarto

  2. Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia

    Rahmawati, Muhammad Agung Prabowo &  Bandi

  3. Politeknik Negeri Malang, Malang, Indonesia

    Ludfi Djajanto

  4. Universitas Teknologi Yogyakarta, Yogyakarta, Indonesia

    Kristianto Purwoko Widodo & Tutut Herawan

  5. Universitas Negeri Yogyakarta, Yogyakarta, Indonesia

    Tutut Herawan

  6. AMCS Research Center, Yogyakarta, Indonesia

    Tutut Herawan

Authors
  1. Dekeng Setyo Budiarto
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  2. Rahmawati
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  3. Muhammad Agung Prabowo
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  4. Bandi
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  5. Ludfi Djajanto
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  6. Kristianto Purwoko Widodo
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  7. Tutut Herawan
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Corresponding author

Correspondence to Dekeng Setyo Budiarto .

Editor information

Editors and Affiliations

  1. University of Perugia, Perugia, Italy

    Osvaldo Gervasi

  2. University of Basilicata, Potenza, Italy

    Beniamino Murgante

  3. Covenant University, Ota, Nigeria

    Sanjay Misra

  4. Saint Petersburg State University, Saint Petersburg, Russia

    Elena Stankova

  5. Polytechnic University of Bari, Bari, Italy

    Carmelo M. Torre

  6. University of Minho, Braga, Portugal

    Ana Maria A.C. Rocha

  7. Monash University, Clayton, Victoria, Australia

    David Taniar

  8. Kyushu Sangyo University, Fukuoka shi, Fukuoka, Japan

    Bernady O. Apduhan

  9. Politecnico di Bari, Bari, Italy

    Eufemia Tarantino

  10. Myongji University, Yongin, Korea (Republic of)

    Yeonseung Ryu

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Budiarto, D.S. et al. (2018). Accounting Information System (AIS) Alignment and Non-financial Performance in Small Firm: A Contingency Perspective. In: Gervasi, O., et al. Computational Science and Its Applications – ICCSA 2018. ICCSA 2018. Lecture Notes in Computer Science(), vol 10961. Springer, Cham. https://doi.org/10.1007/978-3-319-95165-2_27

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  • DOI: https://doi.org/10.1007/978-3-319-95165-2_27

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  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-319-95164-5

  • Online ISBN: 978-3-319-95165-2

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