The Environmental Uncertainty, Manager Competency and Its Impact on Successful Use of Financial Applications in the Covid-19 Pandemic Era
DOI:
https://doi.org/10.15549/jeecar.v9i1.882Keywords:
environmental uncertainty, Manager competency, Successful use of Financial ApplicationAbstract
The purpose of this study is to investigate the conceptual model of successful use of financial applications that is influenced by environmental uncertainty and manager competence.Quantitative research is used to examination the conceptual model developed. Data collected was used as primary data by distributing questionnaires to respondents. The target population is 478 management accounting units in 118 SOEs in Indonesia. The sample size is 100 SOEs manager who selected by simple random sampling technique . The data analyzed using Structural Equation Model. The results show that the researcher's conceptual model's suitability can be tested. The environmental uncertainty variable empirically has a negative impact on success implementation of financial applications. The manager's competence variable positively affects the successful implementation of financial applications. The negative direction shown as a result of environmental influences uncertainty on the successful use of financial applications can occur. The results of the study have an important contribution in determining the success of using financial applications in SOEs companies in Indonesia, wherein daily practice, environmental uncertainty factors and manager competencies have proven to be very influential on the successful use of financial applications, especially during the COVID-19 pandemic which has not completely subsided.
References
Agbejule, A. (2005). The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note. Accounting and business research, 35(4), 295-305. DOI: https://doi.org/10.1080/00014788.2005.9729996
Andesto, R. (2016). The influence of perceived environmental uncertainty and business strategy on management accounting system (survey on the Indonesia advertising companies). European Journal of Accounting, Auditing and Finance Research, 27-36.
Atkinson, A. A., S, M. R., and Young, S. M. (1998). Management Accounting: Information for Decision Making and Strategy Execution, Sixth Edition. New Jersey: Pearson Education Inc.
Bhimani, A. (2010). Contemporary Issues in Management Accounting. Published by Elsevier Ltd. All rights reserved.
C Laudon, K., and P Laudon, J. (2014). Management information systems.
Coombs, H., Hobbs, D., and Jenkins, E. (2005). Management accounting: principles and applications. Sage.
Dubois, D. D., and Rothwell, W. J. (2000). The competency toolkit. Human Resource Development.
Gordon, L. A., and Miller, D. (1976). A contingency framework for the design of accounting information systems. In Readings in accounting for management control (pp. 569-585). Springer, Boston, MA. DOI: https://doi.org/10.1007/978-1-4899-7138-8_26
Gordon, L. A., & Narayanan, V. K. (1984). Management accounting systems perceived environmental uncertainty and organization structure: an empirical investigation. Accounting, organizations and society, 9(1), 33-47. DOI: https://doi.org/10.1016/0361-3682(84)90028-X
Gul, F. A., Glen, W., and Huang, A. R. (1993). The Effects of Environmental Uncertainty, Computer Usage, and Management Accounting Systems on Small Business. Journal of Small Business Finance, 2(3), 251-271.
Hall, J. A. (2015). Accounting information systems. Cengage Learning.
Hammad, S. A., Jusoh, R., and Ghozali, I. (2013). Decentralization perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals. International Journal of Accounting and Information Management. DOI: https://doi.org/10.1108/IJAIM-02-2012-0005
HassabElnaby, H. R., Epps, R. W., and Said, A. A. (2003). The impact of environmental factors on accounting development: an Egyptian longitudinal study. Critical Perspectives on Accounting, 14(3), 273-292. DOI: https://doi.org/10.1006/cpac.2002.0530
Kaasbøll, J., Chawani, M. S., Hamre, G. A., and Sandvand, J. (2010). Competencies and learning for management information systems. Journal of Information, Information Technology, and Organizations, 5(1), 85-98. DOI: https://doi.org/10.28945/1323
Loudon J P and Loudon K, C. (2016). Management Accounting Systems Managing The Digital Firm. 12th Edition Person Prentice Hall. USA.
McLeod, R., and Schell, G. P. (2007). Management information systems (Vol. 10). Upper Saddle River New Jersey 07458: Pearson/Prentice Hall.
Muslichah, M. (2004). The effect of contingency variables on management accounting system characteristics and managerial performance. The International Journal of Accounting and Business Society, 12(2), 47-70.
O’Brien, J. A. and G. M. Marakas. (2010). Introduction To Information System.McGraw Hill:USA.
Otley, D. T. (1980). The contingency theory of management accounting: achievement and prognosis. In Readings in accounting for management control (pp. 83-106). Springer, Boston, MA. DOI: https://doi.org/10.1007/978-1-4899-7138-8_5
Puspitawati, L. (2021). Strategic Information Moderated by Effectiveness Management Accounting Information Systems: Business Strategy Approach. Jurnal Akuntansi, 25(1), 101-119. DOI: https://doi.org/10.24912/ja.v25i1.727
Stair, R. M., & Reynolds, G. W. (2010). Principles of information systems, course technology. Cengage Learning, Walldorf. .
Seaman, A. E., & Williams, J. J. (2006). Management accounting systems change and sub-unit performance: The moderating effects of perceived environmental uncertainty. Journal of Applied Business Research (JABR), 22(1). DOI: https://doi.org/10.19030/jabr.v22i1.1449
Shim, J. K. (2000). Information systems and technology for the noninformation systems executive: an integrated resource management guide for the 21st century. CRC Press. DOI: https://doi.org/10.1201/9781420025651
Schumacker, R. E., & Lomax, R. G. (2004). A beginner's guide to structural equation modeling. psychology press. DOI: https://doi.org/10.4324/9781410610904
Solabomi, A. O. (2013). The Effectiveness of Management Accounting System. British Journal of Arts and Social Sciences. 14(2). pp. 228-224
Taleb, B. A., Hafezi, S., Taleb, B. A., and Vaezi, M. (2011). Study Of Influencing Factors In Successful Implementation Of Accounting Information Systems (AIS) On Listed Companies Of Tehran Stock Exchange (TSE).
Whitten, J. A. and L. D. Bentley. 2007. System Analysis and Design Methods. Seventh Edition. Mc.Graw-Hill. USA.
Downloads
Published
How to Cite
Issue
Section
License
The JEECAR journal allows the author(s) to hold the copyright and publishing rights of their own manuscript without restrictions.
This journal applies the Creative Attribution Common License to works we publish, and allows reuse and remixing of its content, in accordance with a CC-BY 4.0 license.
Authors are free to: Share — copy and redistribute the material in any medium or format and Adapt — remix, transform, and build upon the material for any purpose, even commercially.
Under the following terms: Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
No additional restrictions — The author may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
The JEECAR Journal is committed to the editorial principles of all aspects of publication ethics and publication malpractice as assigned by the Committee on Public Ethics.
