Transforming State-Owned Enterprises: How Change Management Affects the Quality of Management Accounting Information Systems and User Satisfaction

This study explores the influence of management accounting information systems (MAIS) on the decision-making processes and operational efficiency within Indonesian state-owned enterprises (SOEs). By focusing on the role of change management and the integration of MAIS, this research examines how technological advancements and system development practices impact organizational performance, user satisfaction, and the overall quality of accounting information. Using a mixed-methods approach, the study combines both qualitative interviews and quantitative surveys to analyze the experiences of managers and employees in SOEs. The findings reveal that effective change management strategies significantly enhance the acceptance and utilization of MAIS, leading to improved decision-making, better resource allocation, and increased organizational transparency. Moreover, the research highlights the critical role of training, system quality, and user involvement in maximizing the benefits of MAIS. This paper contributes to the existing body of knowledge by providing a comprehensive framework for understanding the relationship between MAIS implementation and organizational outcomes. The research also underscores the importance of aligning technological solutions with the specific needs of SOEs to foster sustainable improvements in accounting practices.