Harun Rasit, Mohd Hadzrami and Ibrahim, Mohammad Azhar (2017) Examining AIS software and co-operative performance in Malaysia. Indian-Pacific Journal of Accounting and Finance (IPJAF), 1 (3). pp. 4-12. ISSN 2600-9161

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Abstract

Accounting information systems (AIS) is essential to process business data into useful information. Indeed, empirical evidence suggested that the use of AIS has a positive impact on firm performance. Previous studies were concentrating on small and medium-sized enterprises (SMEs) and public listed companies leaving a gap in the co-operative literature. Furthermore, the users of different types of AIS software that contribute towards improving the firm performance were not adequately explored. As such, this paper draws on the resource-based view (RBV) to examine the gap issue. Using mail questionnaire survey, data were collected from 120 co-operatives. Findings from this study suggest that commercial and developed-in-house AIS software are mostly used by co-operatives. Also, the findings suggest that co-operatives performance is not associated with the types of AIS software used by the co-operatives. This study provides valuable insights into the implementation of AIS among Malaysian co-operatives, which has received little attention thus far from academic, governmental and professional bodies.

Item Type:	Article
Uncontrolled Keywords:	Accounting Information Systems, Information Systems Resources, AIS Software, Resource-Based View, Co-Operative, Performance, Malaysia.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	24 Jun 2019 05:14
Last Modified:	24 Jun 2019 05:14
URI:	https://repo.uum.edu.my/id/eprint/26140

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