2.3 The business strategy has a very dominant influence on developing the Management accounting information systems (MAIS). Information useful in the management accounting information system is based on the needs of decision –
makers. The information must be broad coverage, on-time, aggregated, and integrated ones. It is therefore necessary that management accounting information system to address these
challenges. There are some factors that could affect the management accounting information systems. Business
intelligence, decision support, the quality of the accounting manager, support and commitment of the top
management, environmental uncertainty, authority, business strategy, organizational culture and structure are
factors that could affect the characteristics management accounting information systems (MAIS) in Indonesia. We
expect that authority and business strategy could affect the characteristics MAIS most.This provided that managers’ business strategy
moderately be based not by the formal information provided