A Study on the Influence of Utilization of Management Information System on Organizational Culture

Abstract

The purpose of this article is to clarify about the influence that utilization of management information system, such as management accounting system, gives in organizational culture substantially. A questionnaire survey was conducted to manufacturing companies listed on the First and Second Section of Tokyo Stock Exchange and data has been collected. It is found that the evaluation for the management accounting system varies according to organization, shown in sales department and accounting/finance department, and that the factors to have an influence on the organizational culture through management accounting system change were also different.