Abstract:

This research goal is to understand how big is the influence of knowledge management and organizational culture role in accounting information system technology investment success and its impact on organization performance. This research’s respondents consist of 301 information technology and accounting information system in 52 Ministries in Indonesia. This research data analysis is using Structure Equation Model (SEM) method, and reliability and validity test using Confirmatory Factor Analisis (CFA). This research result shows that there is influence of knowledge management and organizational culture role in accounting information system technology investment success and its impact is significant on organization performance.