DIGITAL ORGANIZATIONAL CULTURE AND ACCOUNTING INFORMATION QUALITY
Abstrak
Digital organization culture is one that leverages digital technologies to enhance its operations, decision-making processes and achieve business goals. The purpose of this research exermine the effect of digital organizational culture on accounting information quality. Data was collected form 155 accounting directors of quality accounting firms inThailand by questionnaire. The analysis tool in this research in using ordinary teast square regresson. The results revealed that 3 dimensions of digital organizational culture (including digital empower talent, distinctive digital utilization, and adhere to related regulation) had significant positive associations with accounting information quality.
Referensi
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Jiang, Y., Zhao, X.,& Zhai, L. (2023). Digital empowerment to improve the operational profitability in e-commerce supply chain. Electronic commerce research and applications, 58.
Kocak, S., & Pawlowski, J. (2023). Digital organizational culture: a qualitative study on the identification and impact of the characteristics or a digital culture in the caft sector. SN Computer Science, (4)819. doi.org/10.1007/s42979-023-02302-1.
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Min, S.,& Kim, B. Y.(2022). SMEs’Digital transformation competencies on Platform empowerment, Journal of Asian Finance. Economics and Businee (8), 897-907.
Neter J., Wasserman W., Kutner Michael H. (1985). Applied Linear Statistical Models. Irwin Inc.
Papamo, S., Chaikambang, C.,& Jittimongkon, S. (2022). The impact of digital organizational culture on business of advertising meadia business in Thailand. NEU Academic and research journal, (12), 99-113.
Rudito, P. & Sinaga, M. (2017). Digital Mastery: membangun kepemimpinan digital untuk
memenangkan era disrusi,.PT Gramedia Pustaka Utama, Jakarta.
Tapadis, T.,& Tongkong, S.(2022). Influences of accounting organizational culture and internal
environment on work quality of accounting practitioners in Bangkok. Srinakharinwirot Business
journal, (13), 137-152
Teece, D. J. (2007). Explicating Dynamic Capabilities: the Nature and Micro-foundations of
(sustainable) Enterprise Performance. Strategic Management Journal, 28, 1319-1350.
Teece, D.J., Pisano, G. & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management journal, Vol.18,pp.509-533.
Binh, V.T., Tran, N.M.,& Vu, M.C. (2022). The effect of organizational culture on the quality of accounting information system: Evidence from Vietnam. SAGE journal, 12 (3) 1-12.
Federation of Accounting Professions. (2014). Code of Ethics for Professional Accountants. https://www.tfac.or.th/en/Article/Detail/66981.
Financial Accounting Standards Boad. (2021). Conceptual Framework for Financial Reporting.
https://www.fasb.org/page/ShowPdf?path.
Hadi, S. & Baskaran, S. (2021). Examining sustainable business performance determinants in Malaysia upstream petrolcum industry. Journal of cleaner production, 294.
Hair, Jr., J.F., Black, W.C., Babin, B.J., & Anderson, R.F.(2010). Multivariate Data Analysis: A Global Perspective, (7th ed.).New Jersey: Pearson Prentice Hall).
Hambach, J., Kummel, K.,& Metternich, J.(2017). Development of a digital continuous improvement system for production. Procedia CIRP,330-335.
Heredia, J., Vergara, M.,C., Geldes, C., Gamarra, F.M., Flores, A.,& Heredia, W. (2022). How do digital capabilities affect firm performance? The mediating rol of technological capabilities in the new normal. Journal of Innovation & Knowledge. 7, (2).
Huynh, Q. L. (2021). The effect of organizational culture on quality of accounting: Mediating the role of accounting information system. Accounting, 71689-1694, www.GrowingScience.com.
Jiang, Y., Zhao, X.,& Zhai, L. (2023). Digital empowerment to improve the operational profitability in e-commerce supply chain. Electronic commerce research and applications, 58.
Kocak, S., & Pawlowski, J. (2023). Digital organizational culture: a qualitative study on the identification and impact of the characteristics or a digital culture in the caft sector. SN Computer Science, (4)819. doi.org/10.1007/s42979-023-02302-1.
Laorach, C. (2022). Digital transformation and Impacts to organization. Journal of Humanity , Vol.2 (1)227-240.
Min, S.,& Kim, B. Y.(2022). SMEs’Digital transformation competencies on Platform empowerment, Journal of Asian Finance. Economics and Businee (8), 897-907.
Neter J., Wasserman W., Kutner Michael H. (1985). Applied Linear Statistical Models. Irwin Inc.
Papamo, S., Chaikambang, C.,& Jittimongkon, S. (2022). The impact of digital organizational culture on business of advertising meadia business in Thailand. NEU Academic and research journal, (12), 99-113.
Rudito, P. & Sinaga, M. (2017). Digital Mastery: membangun kepemimpinan digital untuk
memenangkan era disrusi,.PT Gramedia Pustaka Utama, Jakarta.
Tapadis, T.,& Tongkong, S.(2022). Influences of accounting organizational culture and internal
environment on work quality of accounting practitioners in Bangkok. Srinakharinwirot Business
journal, (13), 137-152
Teece, D. J. (2007). Explicating Dynamic Capabilities: the Nature and Micro-foundations of
(sustainable) Enterprise Performance. Strategic Management Journal, 28, 1319-1350.
Teece, D.J., Pisano, G. & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management journal, Vol.18,pp.509-533.
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