The local government financial management paradigm has been changed over few years in Indonesia. This is shown by the implementation of local financial information system which integrates each agency of local government. In turns, it is expected that local managerial can increase their performance trhough this mechanism. This research aims to study and analyse the effect of accounting information implementation on accounting information quality and its impact on managerial performance. The research applied descriptive verification method in 26 districts/ cities in West Java Province that included head of local treasuries, mayor assistants in financial affair and local inspectorates. The results showed that implementation of accounting information system has significant effect on managerial performance through accounting information quality.
Yaman Suryaman, Garut University, Indonesia
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