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All Journal International Journal of Financial, Accounting, and Management
Istianah Istianah
Universitas Hasanuddin, Makassar, Indonesia
Decision Sciences, Operations Research & Management

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Integration of Top Management Support into the Delone– McLean Model to Enhance Accounting Information Systems Success Istianah Istianah; Grace T. Pontoh; Aini Indrijawati
International Journal of Financial, Accounting, and Management Vol. 8 No. 2 (2026): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8.n2.p197-209.2026

Abstract

Purpose: This study aims to ascertain how system, information, and service quality and Top Management Support affect accounting information system effectiveness.Methodology: Partial Least Squares Structural Equation Modelling (PLS-SEM) was used as an analysis tool in this quantitative study. The data collection method used was saturated sampling. Data were collected through a questionnaire distributed to 60 respondents with a research sample, namely the director of finance, internal supervisory unit, head of the accounting section, head of the financial planning and evaluation section, and head of the finance section at type B general and special hospitals in Makassar City.Results: The results of the study show that information quality and Top Management Support significantly affect the effectiveness of the accounting information system. The effectiveness of accounting information systems is not significantly impacted by system and service quality.Conclusions: Based on the findings that show that not all factors exert a significant influence or reinforce each other, organizations need to apply a selective approach in the management of accounting information systems.Limitations: The number of available populations is limited and the number of samples successfully collected is small, so the results of the study tend to have a narrow scope and are less representative of real conditions in the fieldContributions: This research provides important insights for organizations, such as hospitals, to optimize the use of information technology to support accounting processes.
Co-Authors Aini Indrijawati Grace T. Pontoh