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Factors influencing AIS effectiveness among manufacturing SMEs: Evidence from Malaysia

This study examines accounting information systems (AIS) effectiveness and its influence factors in the specific context of small and medium manufacturing enterprises (SMEs) in Malaysia. The proposed model examines the impact of AIS sophistication, manager participation in AIS implementation, manage...

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Main Author: Ismail, Noor Azizi
Format: Article
Language:English
Published: City University of Hong Kong 2009
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/1743/1/Noor_Azizi_Ismail.pdf
http://repo.uum.edu.my/1743/
http://www.ejisdc.org/ojs2/index.php/ejisdc/issue/view/98
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spelling my.uum.repo.17432016-04-25T07:10:26Z http://repo.uum.edu.my/1743/ Factors influencing AIS effectiveness among manufacturing SMEs: Evidence from Malaysia Ismail, Noor Azizi HF5601 Accounting This study examines accounting information systems (AIS) effectiveness and its influence factors in the specific context of small and medium manufacturing enterprises (SMEs) in Malaysia. The proposed model examines the impact of AIS sophistication, manager participation in AIS implementation, manager AIS knowledge, manager accounting knowledge, and effectiveness of external experts such as vendors, consultants, government agencies, and accounting firms on AIS effectiveness. We included 232 SMEs registered with the Federation of Malaysian Manufacturers (FMM) in testing the model. The results show that manager accounting knowledge, and the effectiveness of vendors and accounting firms significantly contributed to AIS effectiveness. Overall, this study suggests that managers of SMEs need to acquire sufficient accounting knowledge to better understand business information requirements. Second, SMEs should engage qualified vendors who have experience and understand unique characteristics of SME to overcome their lack of AIS knowledge. SMEs should also exploit their good relationship with accounting firms to help them implement effective AIS. Finally, it is important for SMEs to learn from AIS implementation so that opportunities can be recognized and priority can be given to those initiatives that support their information needs. City University of Hong Kong 2009 Article PeerReviewed application/pdf en http://repo.uum.edu.my/1743/1/Noor_Azizi_Ismail.pdf Ismail, Noor Azizi (2009) Factors influencing AIS effectiveness among manufacturing SMEs: Evidence from Malaysia. The Electronic Journal on Information Systems in Developing Countries, 38 (10). pp. 1-19. ISSN 1681-4835 http://www.ejisdc.org/ojs2/index.php/ejisdc/issue/view/98
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Ismail, Noor Azizi
Factors influencing AIS effectiveness among manufacturing SMEs: Evidence from Malaysia
description This study examines accounting information systems (AIS) effectiveness and its influence factors in the specific context of small and medium manufacturing enterprises (SMEs) in Malaysia. The proposed model examines the impact of AIS sophistication, manager participation in AIS implementation, manager AIS knowledge, manager accounting knowledge, and effectiveness of external experts such as vendors, consultants, government agencies, and accounting firms on AIS effectiveness. We included 232 SMEs registered with the Federation of Malaysian Manufacturers (FMM) in testing the model. The results show that manager accounting knowledge, and the effectiveness of vendors and accounting firms significantly contributed to AIS effectiveness. Overall, this study suggests that managers of SMEs need to acquire sufficient accounting knowledge to better understand business information requirements. Second, SMEs should engage qualified vendors who have experience and understand unique characteristics of SME to overcome their lack of AIS knowledge. SMEs should also exploit their good relationship with accounting firms to help them implement effective AIS. Finally, it is important for SMEs to learn from AIS implementation so that opportunities can be recognized and priority can be given to those initiatives that support their information needs.
format Article
author Ismail, Noor Azizi
author_facet Ismail, Noor Azizi
author_sort Ismail, Noor Azizi
title Factors influencing AIS effectiveness among manufacturing SMEs: Evidence from Malaysia
title_short Factors influencing AIS effectiveness among manufacturing SMEs: Evidence from Malaysia
title_full Factors influencing AIS effectiveness among manufacturing SMEs: Evidence from Malaysia
title_fullStr Factors influencing AIS effectiveness among manufacturing SMEs: Evidence from Malaysia
title_full_unstemmed Factors influencing AIS effectiveness among manufacturing SMEs: Evidence from Malaysia
title_sort factors influencing ais effectiveness among manufacturing smes: evidence from malaysia
publisher City University of Hong Kong
publishDate 2009
url http://repo.uum.edu.my/1743/1/Noor_Azizi_Ismail.pdf
http://repo.uum.edu.my/1743/
http://www.ejisdc.org/ojs2/index.php/ejisdc/issue/view/98
_version_ 1644278056090599424
score 13.211869

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