Disaster Recovery Plan (DRP) Adoption for Accounting Information Systems

Fifi Yusmita, Shamharir Bin Abidin, Fauziah Aida Fitri

Abstract


A disaster can occur any time, therefore, organizations should adopt the Disaster Recovery Plan (DRP) to help them to face the bad situation of the disasters. However, nowadays, there are a limited number of earlier studies on DRP adoption, especially DRP  adoption  for  AIS  in  the  context  of  local  government  organizations  in  Aceh province, Indonesia. Taking that into consideration, further, the issue of the DRP is very important to be researched to effectively and efficiently prepare the DRP. In addition, specifically, the purpose of this study is to determine and explore the Critical Success Factors (CSFs) that influence the perceived importance of DRP adoption for Accounting Information System (AIS) and further to gain underlying knowledge of the adoption of DRP for AIS in local government organizations. This study is also to reveal the perception of stakeholders in local government organizations in Aceh province, Indonesia towards the adoption of DRP for AIS in local government organizations. A mixed method approach, which is both quantitative and qualitative research methods, was employed to validate and test the conceptual model. The selection of mixed method approach also was used to understand in depth about the adoption of DRP for AIS. Questionnaires and semi structure of interviews were the two  method  of  data  collection  in  this  study.  Through these  two  data  collections methods, a total of 209 questionnaires from government employees were analyzed to generate solid descriptions and interpretations of factors influencing DRP adoption for AIS in the local government organizations. This study has identified 97 CSFs for DRP adoption of AIS. Based on the analyses, this study provides the conceptual model of the adoption of DRP for AIS. This model introduces a detailed list of several factors that influence the adoption of DRP for AIS and also provide the most CSFs that influence  the  adoption  of  the  DRP  for  AIS  in  the  context  of  local  government organizations in Aceh province. Further, this conceptual model contributes to the theory of DRP for AIS. Further, based on participant’s experiences and knowledge, the other contributions of this study are related with the importance of DRP adoption for AIS, the CSFs of DRP adoption for AIS and the barriers of DRP-AIS adoption.


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