Introduction

This study aims to prove empirically: The influence of the business environment on the implementation of Management Accounting Information System; The influence of organizational culture on the implementation of Management Accounting Information System; and the influence of the implementation of Management Accounting Information System to the quality of Management Accounting Information. The research method used is explanatory research. The target population is the sample in this research which is conducted by taking all the hotels service company in North Sumatra as the unit of analysis (census), whereas the respondents in this research are the hotel managers by using questionnaire instrument as a tool to collect the data. The results of this study indicate that the business environment has no effect on the implementation of Management Accounting Information System. Meanwhile the organizational culture affects the application of management accounting information systems as well as affects the quality of Management Accounting Information. All organizations seek success year after year. Staff is the engine for any success. Accordingly, the organization will always succeed if employees are content and fully engaged. Low work engagement may affect well-being and job performance. Many organizations are focusing on evaluating and enhancing employee engagement. However, what factors affecting employee’s engagement have not yet been studied in depth from scholars. A systematic review had been done in a previous study and the study model has been determined upon. This study took the research further to conduct a qualitative study through focus groups approach to study the predetermines factors that affect employees engagement and how such engagement affect firm performance. The seven main employee engagement factors studied are job enrichment, effective leadership interventions, emotional intelligence, trust and justice, and CSR intervention. More research is required to measure the influence of such factors to analyse and to design the best work environment for the UAE telecom sector.

JOCCC is an online peer-reviewed International research journal that offers a platform for policy makers, academicians, educational institutions, researchers, scholars and student community at large to publish their latest research findings covering of various facets of Human resource and Organizational culture. With 30% of acceptance, JOCCC invites authors and professional to contribute their research work. The journal focuses on disseminating the latest innovative research in the fields of organizational behavior, leadership, organizational culture, spirituality in the workplace, conflict resolution, performance in education technology, encourage science discussions, language learning, computer-mediated communication, revolutionary subjects, and religion in the workplace, job satisfaction and religious commitment. Your journal seeks academically research that will appeal to theoreticians and will also have direct relevance to practitioners in above mentioned research area. Research work can be library or field based or illustrative which apply rigorous qualitative and quantitative methods in the empirical testing of theory are strongly encouraged.

In the last few months, all facets of society have had to adapt to evolving circumstances owing to the ongoing pandemic. And COVID-19’s effects on academia and social science research have been just as severe as in other sectors and professional areas.