Abstract
<p>The research’s purpose is to test empirically examine the effect of the regional financial accounting information system characteristics and behavior of managers towards cost consciouness in the use of financial information systems area. Manager behavior is proxied by the control decision-making and cost management consciousness as practiced by Abernethy and Emidia. The study will examine whether the phenomenon occurs in Indonesia, particularly in the South Kalimantan provincial government. Concretely influences the characteristics of accounting information systems in this area of financial information systems, it is seen from the behavior of Chief SKPD in the South Kalimantan provincial government in decision-. The Result shows that Characteristics of Financial Accounting Information Systems affect the use of the local financial system to control decision-making and management. There is a significant relationship between system characteristics financial information to the control area decisions. Financial regionally accounting information system characteristics were positively associated with decision controlling policy. The use of financial information systems area for menajament decisions affect cost consciousness. The effect of control decisions the cost consciousness is significant.</p>
Highlights
Characteristics of information in the accounting system used to control the behavior of managers and decision-making (Antony, 1965; Chenhall and Morris, 1986; Milgrom and Roberts, 1992; Bowens and Abernerthy, 2000)
The unit of analysis of this study is the leadership strukutral positions and the respondent is the head of the budget users SKPD as officials with due consideration SKPD Chief has the authority in the management of revenue and expenditure budget in which they are involved from planning to execution of the budget, which allows them to influence the attitudes towards costs that may be incurred
The results of the analysis suggested that financial regionally accounting information system characteristics were positively associated with decision controlling policy
Summary
Characteristics of information in the accounting system used to control the behavior of managers and decision-making (Antony, 1965; Chenhall and Morris, 1986; Milgrom and Roberts, 1992; Bowens and Abernerthy, 2000). Assessment decision that comes from formal authority over the input and output effect on commitment and purpose of the system associated with cost efficiency (Steer, 1977),. Assessment decision that comes from formal authority over the input and output effect on commitment and purpose of the system associated with cost efficiency (Steer, 1977 in Abernethy and Emidia, 2004). This study aims to empirically examine the effect of the regional financial accounting information system characteristics and behavior of managers towards cost consciouness in the use of financial information systems area. Influences the characteristics of accounting information systems in this area of financial information systems, it is seen from the behavior of Chief SKPD in the South Kalimantan provincial government in decision-making.The population of this study are all leaders / heads SKPD in South
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