Saudi Journal of Economics and Finance (SJEF)
Volume-4 | Issue-09 | 481-486
Original Research Article
Competitive Advantage, Organizational Culture and Sustainable Leadership on the Success of Management Accounting Information System Implementation
Siti Choiriah, Yvonne Augustine Sudibyo
Published : Sept. 26, 2020
Abstract
The purpose of this study was to empirically examine the relationship between Competitive Advantage, Organizational
Culture, and Sustainable Leadership on the successful application of the management accounting information system
(MAIS). Using primary data obtained from distributing questionnaires to several manufacturing companies in Bekasi,
West Java. The research instrument, namely Competitive advantage, was adapted from the Porter's Diamond Model
Questionnaire which consists of five indicators, Organizational culture consists of four indicators, and Sustainable
Leadership consists of three indicators. Data processing uses SEM Partial Least Square. In this study Competitive
advantage, organizational culture, and sustainable leadership have a positive and significant relationship to the successful
implementation of MAIS.