Open AccessOne Companys Experience With Accounting Information System Changes: An Analysis Of Managers Satisfaction
Author(s) -
Leslie Weisenfeld,
Larry N. Killough
Publication year - 2001
Publication title -
the review of business information systems
Language(s) - English
Resource type - Journals
eISSN - 2157-9547
pISSN - 1534-665X
DOI - 10.19030/rbis.v5i2.5348
Subject(s) - accounting information system , accounting , management accounting , business , cost accounting , information system , throughput accounting , project accounting , accounting management , financial accounting , fund accounting , engineering , electrical engineering
During the past ten years management accounting has been frequently criticized by many researchers, who have then suggested ways to improve management accounting systems. As a result various companies have modified their accounting information systems by incorporating some of the suggested changes. Unfortunately, little research has been presented which analyzes managers' reactions to management accounting system changes (Bamber, 1993). This paper provides an overview of a company that upgraded its accounting information system by adopting some of the suggested changes. Results from questionnaires administered before the change, shortly after the change, and about one year after the change were used to provide a comparison of managers' reactions to the changes. The company, in this study, incorporated various changes suggested in the literature by providing managers with real-time databases and involving managers during the development of the new system. In response to the changes, the managers indicated they were more satisfied with the accounting department and the data provided and they now focused more on production quantity then previously. Therefore, the company appears to have successfully implemented changes in their accounting information system, which improved managers satisfaction with the system.