The impacts of accounting information system capability and organizational support on the benefits derived from the use of the computerized Accounting System (e-LAAS) in Local Administrative Organizations in the Upper Southern Region

Abstract

The objectives of this research were to study the impact of accounting information system capabilities and organizational support on the benefits derived from the use of the computerized accounting system (e-LAAS) in local administrative organizations in the upper southern region. This research was quantitative research. The sample group consisted of 234 finance and accounting personnel who operated the computerized accounting system (e-LAAS) in the local government organizations in the upper southern region. The research instrument was a questionnaire. The statistics used for data analysis were percentage, mean, and standard deviation, as well as multiple regression analysis for testing the research hypotheses. The research results showed that 1) accounting information system capability, which consisted of stability, flexibility, and integration of accounting information system, positively influenced the benefits derived from the use computerized accounting system (e-LAAS) in local government organizations in the upper southern region, across the dimension of goal attainment , data accuracy, data timeliness, and stakeholder satisfaction. 2) Organizational support consisted of assistance from organizational executives and the provision of training and development for the use of computerized accounting system (e-LAAS). Moreover, readiness of l resources and technological services positively influenced the benefits derived from the use of computerized accounting system (e-LAAS) in local administrative organizations in the upper southern region, across the dimension of goal attainment, data accuracy, data timeliness, and stakeholder satisfaction.