LINKING ACCOUNTING INFORMATION SYSTEM WITH ORGANIZATIONAL LEARNING AND COMPETITIVE ADVANTAGES

Hatane, Saarce Elsye and Devie, and Dharmayanti, Diah (2016) LINKING ACCOUNTING INFORMATION SYSTEM WITH ORGANIZATIONAL LEARNING AND COMPETITIVE ADVANTAGES. In: INTERNATIONAL CONFERENCE ON INNOVATION IN BUSINESS AND STRATEGY, 01-11-2016 - 01-11-2016, KUALA LUMPUR - MALAYSIA.

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Abstract

This study examines the role of accounting information systems (AIS) to support organizational learning (OL) process in achieving competitive advantages (CA), particularly in the hospitality industry at East Java. The development of the tourism industry in East Java, Indonesia, has impacted positively on the development of hotels in various regions. The growth of business hotel in East Java in line with government efforts to increase local tourism destinations. A series of questionnaires in the form of five Likert-Scale, as the research tool, distributed to three-star until five-star hotels in selected cities in East Java, and acquired 41 hotels which as the objects of this study. The respondents to the questionnaires were at minimum level of managers, especially from the departments of Accounting, Finance, Marketing and HR, and the total is 123 respondents. Data were tested using the Partial Least Square (PLS) for testing and estimating causal relationships by integrating factor analysis and path analysis. This study found that the direct relationship between OL and CA was positively significant, as well as the indirect relationship between them through the use of AIS. The role of AIS as the intervening variable was effective in strengthening the influence of OL to CA.

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