Information Technology (IT) has dramatically changed various aspects of human life including the aspects of business. Since the O'Reilly Team proclaimed the birth of Web 2.0 in 2004, we have been living in such a different world (Kertajaya, 2009). IT is able to increase the speed of delivering information to consumers and facilitate the information collection about the consumer and market data (Boynton et al., 1994). Specific information systems such as managerial accounting systems explains that information technology can influence the information presented by the management accounting systems, by using information technology applications to provide information in accordance with the management needs (Davis & Albright, 2000).
Management information systems have an influence on better services characterized by a well-functioned, more efficient, more accurate, easier to use and portable service (Moturi & Mbiwa, 2015). There are four main functions of enterprise systems such as manufacturing and production, financial and accounting, human resource and sales and marketing (Laudon & Laudon, 2013). The implementation of information systems on financial and accounting functions can be realized in the form of accounting management systems. Management of the accounting system has a direct relationship with managerial performance. However, with the existence of competition, the management accounting systems become such a mediaton to the managerial performance (Ghasemi et al., 2016). In a different context, managerial competencies have an influence on the managerial performance evaluation process (Abraham et al., 2001). On the other hand, the management of accounting information systems has an influence on the relevant information from work for decision making so as to improve the managerial performance (Chong, 2004).
IT can be used for work integration, both vertical and horizontal integration (Martin et al., 1998) and help companies in obtaining competitive information (McLeod & Schell, 2007). IT can present information in a useful form, be used to send information to other people or to other locations, integrate data from various parts, reduce clerical work, and accelerate the presentation of data needed for decision making (Cummings & Dawkins, 2002).
The understanding of system users in system development has a positive relationship with the success of a system. A success of a system has three benchmarking components, namely system quality, system benefits and user satisfaction (Guimaraes et al., 2003). This statement shows that a success in developing information systems is related to the users determined by the extent to which their understanding can lead to satisfaction in the success of the system. One factor that needs to be observed in the development of information systems is human resources (HR). If the developer ignores the inherent success factors, namely the needs and other requirements proposed by the user, it can cause a low priority of the system, resulting it to...