Work and Team Culture as Basis of Internal Control Effectiveness in Accounting Information System Development

Abstract

This study aims to find out how effective internal control in developing accounting information systems and the organizational culture in the organization. This study uses a qualitative descriptive approach to understand the phenomena experienced by research subjects such as behavior, perceptions, motivations, actions and so on, holistically and by means of description. The results show that the internal control that occurs in the development of accounting information systems is less effective due to two things, in terms of control environment and information and communication. In addition, the corporate culture that occurred during development has not been able to run successfully because of three things, such as, the elements of the principle of achievement, the principle of excellence and the principle of consensus. This study not only provides a framework for identifying and understanding the characteristics of accounting information systems and organization culture, but also as a guideline for future empirical studies.