-commerce Accunting Business strategy Corporate Performance Fraud Implementasi sistem informasi keuangan daerah Information Technology Intention Whistleblowing Management Accounting Organizational Commitment Organizational Culture Retaliation Role Clarity TAM (Technology Acceptance Model) Tax Taxt Accounting Whistleblower accounting accounting knowledge performance of SMEs bussiness management dysfuntional behavior effectiveness effectiveness of regional information accounting system kinerja pegawai managerial ability officer performance peningkatan permintaan perceived ease of use perceived usefulnes regional financial information system; the quality of information of financial report; officer performance the quality of information of financial report use behavior