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Critical success factors of Accounting Information Systems (AIS): empirical evidence from Malaysian organizations / Sharina Tajul Urus … [et al.]

The role of Information System (IS) has changed and progressed rigorously over the last decade because of its ability to speed up the decision-making process. Effective and efficient management of an organization is usually reflected through the quality of decision made through financial systems lik...

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Main Authors: Tajul Urus, Sharina, Hasim, Khuziah, Syed Mustapha Nazri, Sharifah Nazatul Faiza, Tuan Mat, Tuan Zainun
Format: Article
Language:English
Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2020
Subjects:
Communication of information
Online Access:https://ir.uitm.edu.my/id/eprint/31048/1/31048.pdf
https://ir.uitm.edu.my/id/eprint/31048/
https://mar.uitm.edu.my/
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spelling my.uitm.ir.310482022-06-15T03:53:11Z https://ir.uitm.edu.my/id/eprint/31048/ Critical success factors of Accounting Information Systems (AIS): empirical evidence from Malaysian organizations / Sharina Tajul Urus … [et al.] Tajul Urus, Sharina Hasim, Khuziah Syed Mustapha Nazri, Sharifah Nazatul Faiza Tuan Mat, Tuan Zainun Communication of information The role of Information System (IS) has changed and progressed rigorously over the last decade because of its ability to speed up the decision-making process. Effective and efficient management of an organization is usually reflected through the quality of decision made through financial systems like Accounting Information Systems (AIS). AIS is often viewed as medium to enhance the capability and efficiency of business operations. However, previous studies have suggested that the success of AIS often relies on critical success factors. This study aims to examine the critical success factors on the net benefits of AIS. The purpose of this paper is to determine the influence of system quality, service quality, system use and user satisfaction and the interaction of these factors on the AIS net benefits. Based upon the lens of DeLone and McLean’s Information System Success Model (2003), this study adopted a quantitative method through an online survey of 150 AIS users at various Malaysian organizations. Data was analysed by using the multiple regression method. The result suggests that system quality and service quality influence system use and user satisfaction which also affect net benefits of AIS. This study extends the existing IS literature especially in identifying the critical success factors on net benefits of AIS. Ultimately, the use of the critical success factors of AIS can raise the level of users’ belief in it. From the practitioners’ perspective, this study can be useful for organizations when selecting and implementing a system. Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2020-04 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/31048/1/31048.pdf Critical success factors of Accounting Information Systems (AIS): empirical evidence from Malaysian organizations / Sharina Tajul Urus … [et al.]. (2020) Management & Accounting Review (MAR), 19 (1): 9. pp. 233-266. ISSN 2550-1895 https://mar.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Communication of information
spellingShingle Communication of information
Tajul Urus, Sharina
Hasim, Khuziah
Syed Mustapha Nazri, Sharifah Nazatul Faiza
Tuan Mat, Tuan Zainun
Critical success factors of Accounting Information Systems (AIS): empirical evidence from Malaysian organizations / Sharina Tajul Urus … [et al.]
description The role of Information System (IS) has changed and progressed rigorously over the last decade because of its ability to speed up the decision-making process. Effective and efficient management of an organization is usually reflected through the quality of decision made through financial systems like Accounting Information Systems (AIS). AIS is often viewed as medium to enhance the capability and efficiency of business operations. However, previous studies have suggested that the success of AIS often relies on critical success factors. This study aims to examine the critical success factors on the net benefits of AIS. The purpose of this paper is to determine the influence of system quality, service quality, system use and user satisfaction and the interaction of these factors on the AIS net benefits. Based upon the lens of DeLone and McLean’s Information System Success Model (2003), this study adopted a quantitative method through an online survey of 150 AIS users at various Malaysian organizations. Data was analysed by using the multiple regression method. The result suggests that system quality and service quality influence system use and user satisfaction which also affect net benefits of AIS. This study extends the existing IS literature especially in identifying the critical success factors on net benefits of AIS. Ultimately, the use of the critical success factors of AIS can raise the level of users’ belief in it. From the practitioners’ perspective, this study can be useful for organizations when selecting and implementing a system.
format Article
author Tajul Urus, Sharina
Hasim, Khuziah
Syed Mustapha Nazri, Sharifah Nazatul Faiza
Tuan Mat, Tuan Zainun
author_facet Tajul Urus, Sharina
Hasim, Khuziah
Syed Mustapha Nazri, Sharifah Nazatul Faiza
Tuan Mat, Tuan Zainun
author_sort Tajul Urus, Sharina
title Critical success factors of Accounting Information Systems (AIS): empirical evidence from Malaysian organizations / Sharina Tajul Urus … [et al.]
title_short Critical success factors of Accounting Information Systems (AIS): empirical evidence from Malaysian organizations / Sharina Tajul Urus … [et al.]
title_full Critical success factors of Accounting Information Systems (AIS): empirical evidence from Malaysian organizations / Sharina Tajul Urus … [et al.]
title_fullStr Critical success factors of Accounting Information Systems (AIS): empirical evidence from Malaysian organizations / Sharina Tajul Urus … [et al.]
title_full_unstemmed Critical success factors of Accounting Information Systems (AIS): empirical evidence from Malaysian organizations / Sharina Tajul Urus … [et al.]
title_sort critical success factors of accounting information systems (ais): empirical evidence from malaysian organizations / sharina tajul urus … [et al.]
publisher Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam
publishDate 2020
url https://ir.uitm.edu.my/id/eprint/31048/1/31048.pdf
https://ir.uitm.edu.my/id/eprint/31048/
https://mar.uitm.edu.my/
_version_ 1736837222412320768
score 13.211869

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