International Business Management
ISSN: OnlineISSN: Print 1993-5250
Abstract
Quality of information is very important for users. The more quality information received also the more qualified decision to be taken. This study shows a review of the factors that affect the quality of accounting information, namely transformational leadership and accounting information systems. Transformational leadership greatly affect the quality of accounting information systems through dimensional charisma, intelectual stimulation, individualized consideration, inspirational motivation and others. It has been described in studies that show a positive effect between transformational leadership on the quality of accounting information systems. Influence the quality of accounting information is also influenced by the quality of accounting information systems. Quality accounting information system, it can be seen from the characteristics possessed by the information system such as flexibility, realibility, usability, integration, availability and others. The more quality information system, the information generated is also more qualified. It has been described also in studies showing positive influence between the quality of accounting information system of the quality of accounting information. In conclusion, it is undeniable that the quality of accounting information systems greatly affect the quality of accounting information, while the quality of accounting information system itself is influenced by several factors, including transformational leadership.
How to cite this article:
Nelsi Wisna. Improving Quality of Accounting Information Through Transformational Leadership: A Review.
DOI: https://doi.org/10.36478/ibm.2016.2406.2412
URL: https://www.makhillpublications.co/view-article/1993-5250/ibm.2016.2406.2412