The Effect of Accounting Information and Organizational Culture on Decision Making

Bibliographic Data

ID22212992
AuthorsTeresa Paulina Sihombing (State University of Medan), Nasirwan Nasirwan (State University of Medan), Chandra Situmeang (0000-0001-9357-9581, State University of Medan)
Year2020
Volume3
Issue1
Pages522-530
Publication date2020-02-12
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueBudapest International Research and Critics Institute (BIRCI-Journal) Humanities and Social Sciences (JOURNAL)
Journal identifiersISSN: 2615-1715 • E-ISSN: 2615-3076
PublisherBudapest International Research and Critics Institute (PUBLISHER)
DOI10.33258/birci.v3i1.800
OpenAlexW3006303726
LanguageEN
Citations received5
References cited2

This study examines the educational foundation's organizational decision making model that is the influence of accounting information and organizational culture on decision making. This research is a quantitative study with descriptive and inferential analysis. The sample of this study was 72 Catholic education foundations in Indonesia, which were tested by Partial Least Square (PLS) based analysis and data processing methods with the Smart PLS 3.0 program. This study obtains some empirical evidence, namely, first, accounting information significantly influences decision making. These results are consistent with the theory that the main purpose of the foundation's financial statements is to provide relevant information to meet the foundation's internal and external interests to help decision makers make the best decisions for the organization. Second, organizational culture significantly influences decision making. This result is in line with organizational culture theory which states that organizational culture is a value that is used as a reference in all decisions and actions of members of the organization and that reflects the goals, identity, and standard of evaluation of everything in the organization. So it was concluded that the best decision was a decision made based on accounting information and organizational culture at a Catholic education foundation in Indonesia

Accounting information system · Business · Empirical research · Epistemology · Knowledge management · Organization development · Organizational culture · Organizational learning · Organizational performance · Political science · Public relations · Computer Science · Consumer Behavior and Marketing Influence · Financial Literacy and Behavior · SMEs Development and Digital Marketing · Accounting