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Factors influencing AIS effectiveness among manufacturing SMEs: Evidence from Malaysia

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

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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.

Item Type: Article
Uncontrolled Keywords: Accounting information systems (AIS); information systems; information technology adoption; small and medium enterprise (SME); Malaysia
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Othman Yeop Abdullah Graduate School of Business
Depositing User: Prof. Dr. Noor Azizi Ismail
Date Deposited: 05 Dec 2010 01:43
Last Modified: 25 Apr 2016 07:10
URI: http://repo.uum.edu.my/id/eprint/1743

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