AIS Quality and Effectiveness of the Decision Making Process in the use of the ERPS

Abstract

The use of the Enterprise Resource Planning Systems (hereafter, ERPS) in Indonesia showed a significant growth. This growth has lead to the need to have an empirical evidence about the accounting benefits from using that systems. The existences of accounting research on ERPS has created an opportunity for further research on the Accounting Information Systems (AIS) quality and effectiveness in the decision making process related to the level of the use of the ERPS. This research is using alternative methods of Partial Least Square (PLS). The result suggest that the manager’s perceptions of the AIS quality affect the effectiveness of the decision making process. The breadth of the use of the ERPS can be a moderating factor in the relationship between manager's perception of the AIS quality and the effectiveness of the decision-making process. Finnally, there was no difference between the perceptions of the different department managers regarding the AIS quality and the effectiveness of the decision making process on the breadth of the use of the ERPS.

Keywords: ERPS capabilities, AIS quality, Decision Making Process Effectiveness, manager perceptions