THE EFFECT OF INSTITUTIONALIZATION ISOMORPHIC PRESSURES AND THE ROLE OF KNOWLEDGE MANAGEMENT ON INVESTMENT DECISIONS OF THE ACCOUNTING INFORMATION SYSTEMS
Journal Title: Polish Journal of Management Studies - Year 2018, Vol 18, Issue 2
Abstract
This study aims to examine the influence of institutional isomorphic pressures and the role of knowledge management on investment decisions of accounting information systems and its impact on the performance of government organizations in Indonesia. The data was collected through questionnaires sent to 310 respondents in 52 ministries and government agencies in Indonesia. The collected data was analyzed using Structural Equation Modeling (SEM) method, with the help of Lisrel statistical software 8.8. The result of this research proves that investment decisions of accounting information system are influenced by institutional isomorphic pressures and the knowledge management role owned by organization. A number of investment decisions in accounting system technology impact the organization performance.<br/><br/>
Authors and Affiliations
Moermahadi Soerja Djanegara, Sri Mulyani, Donny Maha Putra, Nur Azizah Kamilah Zahra, Muhammad Alam Mauludina
Keywords
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- EP ID EP428276
- DOI 10.17512/pjms.2018.18.2.04
- Views 44
- Downloads 0
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