From Culture to Structure: Key Factors in Refining the Functionality of Accounting Information Systems

The organizations attach a lot of importance to financial reporting, especially for nonprofits whose reports are made widely available to the public and may be a matter of giving trust by the donors. This only shows that its professional standard of its financial management should be demonstrated in all instances. Not-for-profit organizations require access to accurate and reliable accounting information. The objective of this research is to analyze the influence of organizational culture and structure on effectiveness accounting information systems. An organization with a strong foundational culture based on clear values, norms and well-defined structure is good an ideal environment for information systems to work efficiently as they will receive needed support. And these systems overall, aid in increasing the accuracy and reliability of accounting information used by decision-makers. This study employs an alternative framework and applies SEM-PLS analysis using a quantitative approach to test the association between organizational culture, structure, quality of accounting information system. The anticipated findings are expected to demonstrate that both organizational culture and structure significantly impact the successful deployment and functionality of these systems. The quality of an accounting information system is a critical factor in achieving organizational goals, as it provides the operational tools necessary for generating accurate, relevant, and timely financial information. By aligning their culture and structure, organizations can ensure that their accounting information systems contribute effectively to sound financial management and overall organizational success.