Impact of Top Management Support on Accounting Information System: A Case of Enterprise Resource Planning (ERP) System

摘要

Accounting Information System (AIS) is a system that processes financial and nonfinancial transactions that directly affect the organizations operations processing of financial activities such as changes to customers' names and addresses to keep such files current. The purpose of this study was to illustrate the impact of top management support on accounting information systems, a case of Enterprise Resource Planning (ERP) Systems and, further, to analyze the impact of accounting information systems on organizational performance. Online questionnaire was the main tool used for data collection and data was analyzed using descriptive statistics, inferential statistics, as well as while qualitative data was analyzed using thematic analysis. The study established that in the 3 university ERP had already been adopted and was being implemented. Also the Top Management supported the implementation of ERP. The ERP system was not adequately utilized to realize its full potential. It was extensively used on matters related to finance. Especially students finance and managing of the universities payrolls. The systems had not yet been extensively used on managing human resource matters and communication that it had capacity to achieve much. The findings of this study are important as they provide insight that could awaken the institutions that had adopted the ERP systems on how they could optimally benefit from the system. It also highlights the role played by top management on implementation of a new system like ERP. Finally it gives knowledge for fellow scholars interested in the field of Accounting Information Systems generally.