The Influence of Leadership Style on Accounting Information System Success and Its Impact on Accounting Information Quality

Abstract

Accounting information system is a tool used by management in organizations to provide added value in order to generate a competitive advantage for the organization. The functions of accounting information systems are to provide important information to reduce the uncertainty, support the decision-making, and encourage a better planning, scheduling, and controlling of the work activities. Leadership is an important factor in the effective implementation of accounting information system. This study examines the influence of leadership style on accounting information system success and its impact on accounting information quality. The results showed that the stronger leadership style within the organization will enhance accounting information system success. Accounting information systems strongly associated with the use of information technology. To plan and implement accounting information systems in organizations needed strong leadership in influencing and directing the organization's members. Furthermore, it was also found that accounting information system success has implications for accounting information quality.

Keywords: Accounting Information Systems Success, Accounting Information Quality, Leadership Style

Errata: There is a writing error the name of the reference. In the article, name written Loudon and Loudon (2012). It should be Laudon and Laudon (2012).