The International Technology Management Review

Volume 5, Issue 1, March 2015, Pages 11 - 17

The Effect of Information Technology Capability and Quality of Management Accounting Information with Technological Uncertainty as Moderating Variable

Authors
Eliada Herwiyanti
Corresponding Author
Eliada Herwiyanti
Available Online 30 March 2015.
DOI
10.2991/itmr.2015.5.1.2How to use a DOI?
Keywords
information technology capability, technological uncertainty, quality of management accounting information
Abstract

This study aims to determine the effect of information technology capability and quality of management accounting information with technological uncertainty as moderating variable. Data were collected from respondent represented by accounting managers from the companies that listed in Indonesia Stock Exchange. The data processed using Structural Equation Modeling analysis technique. The result of this study support that there is positive effect of information technology capability toward quality of management accounting information. Whereas, technological uncertainty cannot moderates the relationship between information technology capability and quality of management accounting information.

Copyright
© 2017, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Journal
The International Technology Management Review
Volume-Issue
5 - 1
Pages
11 - 17
Publication Date
2015/03/30
ISSN (Online)
1835-5269
ISSN (Print)
2213-7149
DOI
10.2991/itmr.2015.5.1.2How to use a DOI?
Copyright
© 2017, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - JOUR
AU  - Eliada Herwiyanti
PY  - 2015
DA  - 2015/03/30
TI  - The Effect of Information Technology Capability and Quality of Management Accounting Information with Technological Uncertainty as Moderating Variable
JO  - The International Technology Management Review
SP  - 11
EP  - 17
VL  - 5
IS  - 1
SN  - 1835-5269
UR  - https://doi.org/10.2991/itmr.2015.5.1.2
DO  - 10.2991/itmr.2015.5.1.2
ID  - Herwiyanti2015
ER  -