Paper Info
Title
Firm performance and AIS alignment in Malaysian SMEs
Abstract
This study focused on measuring the alignment of accounting information systems (AIS) requirements with AIS capacity and then investigating whether this AIS alignment is linked to firm performance. The study was conducted using Small and Medium Sized Enterprises (SMEs) in Malaysia. Using a mail questionnaire, data from 310 firms was collected on nineteen accounting information characteristics. The results indicated that a significant proportion of Malaysian SMEs had achieved high AIS alignment. Furthermore, the group of SMEs with high AIS alignment had achieved better organisational performance than firms with low AIS alignment. The findings provided evidence of the importance of AIS alignment and deepened current understanding of the requirements for accounting information and the use of IT as an important information processing mechanism. More importantly, it opens up possibilities for further study of AIS alignment in SMEs, both in Malaysia and on a global basis.
Year
DOI
Venue
2005
10.1016/j.accinf.2005.09.001
International Journal of Accounting Information Systems
Keywords
Field
DocType
Accounting information systems,Management accounting systems,Alignment,Small firms,Information processing theory
Organisational performance,Information processing,Accounting information system,Computer science,Knowledge management,Information processing theory
Journal
Volume
Issue
ISSN
6
4
1467-0895
Citations 
PageRank 
References 
5
0.58
9
Authors
2
Name
Order
Citations
PageRank
Noor Azizi Ismail1162.44
Malcolm King262744.57