Accounting Information Systems and Sustainable Performance: The Moderating Effect of Organizational Culture

Abstract

Increasing social, economic and environmental uncertainty forces businesses to implement strategies and systems. On the same side, since the environment has become competitively sustainable, in current times, develop and increase internal resources is a condition for sustainability. This study serves to clarify the relationship between accounting information systems and sustainable performance and explain the role that organizational culture plays in this relationship. The population in this study are 238 tourist villages in Indonesia. The data analysis technique in this study uses a regression equation with Moderated Regression Analysis (MRA). Based on the results of this study, the Effectiveness of Accounting Information Systems has no effect on Sustainability Performance. However, the existence of a moderating variable (organizational culture) shows that the effectiveness of the accounting information system variable has a significant effect on sustainability performance.