Prior studies argue that information systems affect several accounting practices in organizations. However, there are factors affect design of accounting information systems and in turn accounting practices, and a comprehensive approach, to simultaneously understand relationships between accounting practices and information technology, and factors influence accounting information systems design, is needed as next research paradigm. In this study, we deal with top managers’ characteristics as determinants of accounting information systems design and accounting practices in organization. We conducted an empirical analysis based on questionnaire survey gathered from 124 Japanese startup companies. Using structural equation modelling, we present that top managers who are interested in accounting information facilitate investment in accounting information systems, perform external reporting tasks within the companies, and adopt management accounting techniques. In addition, we simultaneously examine the effect of introducing cloud-based accounting information systems on management accounting practice and show their negative association. Lastly, through supplemental analysis by generalized structural equation modelling we show tenured and experienced top managers tend not to introduce new technology-based accounting information systems in their startup companies. This paper contributes to accounting information systems literature by suggesting a comprehensive approach showing that top managers’ characteristics affect accounting information systems design and in turn accounting practices.

先前的研究认为，信息系统会影响组织中的多种会计实践。然而，存在影响会计信息系统设计进而影响会计实践的因素，需要一种综合方法来同时理解会计实践与信息技术之间的关系以及影响会计信息系统设计的因素作为下一个研究范式。在本研究中，我们将高层管理人员的特征视为组织中会计信息系统设计和会计实践的决定因素。我们根据对 124 家日本初创公司的问卷调查进行了实证分析。使用结构方程模型，我们提出，对会计信息感兴趣的高层管理人员会促进对会计信息系统的投资，在公司内部执行外部报告任务，并采用管理会计技术。此外，我们同时研究了引入基于云的会计信息系统对管理会计实践的影响，并显示了它们的负面关联。最后，通过广义结构方程模型的补充分析，我们表明，资深且经验丰富的高层管理人员往往不会在其初创公司中引入基于新技术的会计信息系统。