The Effect of Technological Advances to the Accounting Information System Performance

Abstract

The study aims to determine the effect of technological advances to the accounting information system performance on hospitality industries. The theory used is the Technology Acceptance Model (TAM) to test the acceptance of technology by users. The thesis uses primary data collection through questionnaire distribution to users of accounting information system at three-star and four-star hotels in Tangerang Area, Indonesia. The study indicates if technological advances affect the accounting information system performance. The results shows if users of accounting information system agree that technological advances affect AIS performance. This study has implication that hotels should try considering the importance of improvement and development in technology of accounting information system. The improvement may vary and adjusted with the needs of the hotels, in order to develop a suitable and effective accounting information system.