International Business Management

Year: 2016
Volume: 10
Issue: 9
Page No. 1701 - 1707

Influence of User Involvement and Management Accounting Information Systems on User Satisfaction

Authors : Ilham Hidayah Napitupulu and Abdul Rahman Dalimunthe

Abstract: The scope of Management Accounting Information Systems (MAIS) is positively related to changes in the organization’s strategy to meet management objectives in particular, so that the manager is satisfied when using MAIS services for economic decision making both short and long term. User involvement (the manager) in the information system can also increase the satisfaction of the use of information systems. The contribution of this study is to introduce the concept of user involvement in user satisfaction of management accounting information system. This research was conducted at the operational managers of manufacturing companies in Indonesia using explanatory survey approach. The data testing with path analysis by SPSS. The results showed the effect of user involvement on the quality of MAIS. It was also found that the quality of MAIS become intervening between user involvement on user satisfaction. But, the effect of user involvement on user satisfaction directly showed no significant effect.

How to cite this article:

Ilham Hidayah Napitupulu and Abdul Rahman Dalimunthe, 2016. Influence of User Involvement and Management Accounting Information Systems on User Satisfaction. International Business Management, 10: 1701-1707.

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