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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.

      Item Type: Conference or Workshop Item (Paper)
      Additional Information: Conference ini akan menghasilkan publikasi jurnal scopus yang saat ini dalam proses review. Paper terbaru sedang saya proses check plagiarsm. Paper yang saya upload ini adalah paper yang saya masukkan untuk publikasi
      Uncontrolled Keywords: Accounting Information System, Organizational Learning, Competitive Advantaged, Hospitality Industries, Intervention
      Subjects: H Social Sciences
      Divisions: Faculty of Economic > Accounting Department
      Depositing User: Admin
      Date Deposited: 07 Jul 2017 18:37
      Last Modified: 16 Apr 2019 15:52
      URI: http://repository.petra.ac.id/id/eprint/18744

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