Why dynamic capacity influences the quality of management accounting Information systems in the public sector?
DOI:
https://doi.org/10.61841/bktp6578Keywords:
Dynamic capacity, Accounting information systems, Management information systems, Public sectorAbstract
The effectiveness of management accounting systems is also influenced by the dynamic capabilities of
companies, where changing conditions and environments require changing management accounting information
systems caused by sociological, technological, economic, and political factors. Thus, the pattern of organizational
action will not involve the simplification, selectivity, and ties attached to each type of strategic action. Internal, external
environment that is always changing will affect the management of accounting systems and organizational goals. The
public sector with the existence of new public management will require dynamic capacity which will ultimately affect
management accounting information systems. This study discusses the dynamic capacity carried out in the public sector
to influence management accounting information systems. This study uses the literature review method to examine a
variety of literature relating to dynamic capacity and management accounting information systems in the public sector.
The results of this study found a dynamic need (government local, state, and local enterprises) for the quality of
management accounting information systems in the public sector.
Contribution/ Originality: This study will have dynamic capacity in the public good scores in institutions of
government local, state, and local enterprises still requires a piece of system information are better able to follow the
dynamic environment.
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