Impact of Organizational Culture on the Quality of Management Accounting Information System : A Theoritical Approach

Abstract

Management Accounting Information system (MAIS) equal as the information systems generally. MAIS refers to the normative, but when MAIS implemented have unintended consequence or unpredictable, this is because in the context of organization and social not well understood by users. To avoid misunderstanding of the user, thus resulting in the quality of information systems, the organizational culture can bridge these problems. Organizational culture is an important factor in the spread of management accounting information systems in organizations.

Keywords : Accounting is Information System, Management Accounting Information System, Organizational Culture