This is in line with the statement Sheard (2002), that the commitment to the organization is one of the important factors in the decision making process for improvement. There are three important linkages to the organization's commitment to the quality of accounting information systems, namely 1) the effective commitment, the emotional attachment to the organization; 2) ongoing commitment, the loss suffered if an exit of an organization; 3) the commitment of normative,normative, which felt obliged to remain in the organization for moral and ethical reasons.