Abstract
The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems/components, both physical and non-physical, which are interconnected and harmoniously cooperate to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design, and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology/accounting information system activities on lecturer work reports, lecturer salaries and managers.
Highlights
Information is a business resource that an organization needs to maintain survival (Hall, 2011)
The results showed that top management support greatly influenced the function of the management accounting information system
The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design, and implementation
Summary
Information is a business resource that an organization needs to maintain survival (Hall, 2011). Information can find out how the development of operations that occur in the company and avoid the risk of doing something that should not be fatal to the organization (Susanto, 2013). Hertati (2019) states that information is intended for a person, organization, or anyone who needs it, so information must be managed effectively so that the organization gains a strategic advantage, tactical advantage, and operational excellence (McLeod & Schell, 2007). Effective information management is the process of processing data into high-value information (Wilkinson et al, 2000). According to Kieso et al (2012) accounting information is the result of an accounting process that includes the process of recording, grouping, and summarizing certain entity's financial data presented in the form of financial statements. Quality accounting information is accounting information that is under user needs (Kieso et al, 2012),
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