Paper Info
Title
Factors Influencing Ais Effectiveness Among Manufacturing Smes: Evidence From Malaysia
Abstract
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.
Year
DOI
Venue
2009
10.1002/j.1681-4835.2009.tb00273.x
ELECTRONIC JOURNAL OF INFORMATION SYSTEMS IN DEVELOPING COUNTRIES
Keywords
DocType
Volume
Accounting information systems (AIS), information systems, information technology adoption, small and medium enterprise (SME), Malaysia
Journal
38
Issue
ISSN
Citations 
1
1681-4835
1
PageRank 
References 
Authors
0.37
15
1
Name
Order
Citations
PageRank
Noor Azizi Ismail1162.44