FACTORS INFLUENCING THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS IN MALAYSIA
DOI:
https://doi.org/10.55197/qjssh.v4i5.228Keywords:
knowledge management, top management support, user training, organizational culture, accounting information system (AIS)Abstract
This research study investigates the determinants influencing the accounting information systems quality in Malaysia. In the research, a quantitative approach was used to conduct an explanatory study, and a questionnaire was designed to collect data from audit firm employees at the middle level of management. A sample size of 130 respondents was used to collect data using the convenience sampling methodology via questionnaires that were sent through email to HR departments in the audit firms. The researcher adopted the following factors Knowledge Management, Top Management Support, User Training and Organizational Culture to examine their impact on accounting information quality. The Statistical Package for Social Sciences (SPSS) version 28 was used to test hypotheses. The findings reveal that there is a positive significant impact of Knowledge Management, Top Management Support, and User Training on the quality of AIS. However, organizational Culture found to have a negative insignificant impact on the quality of AIS in Malaysia. Based on the research results, some key intuitive recommendations were proposed to improve Malaysian companies' accounting information systems.
References
Afrizon, S.A., Fitrijanti, T. (2019): Influence of Top Management Support on Quality of Accounting Information Systems at Insurance Companies Evidence in Indonesia. – Journal of Engineering and Applied Sciences 14(8): 2532-2537.
Aldegis, A.M. (2018): Impact of accounting information systems' quality on the relationship between organizational culture and accounting information in Jordanian industrial public shareholding companies. – International Journal of Academic Research in Accounting, Finance and Management Sciences 8(1): 70-80.
Al-Hyari, H. (2017): The effect of knowledge management on accounting information systems at Orange. – Journal of Information and Knowledge Management 7(7): 15-24.
Aljarallah, R.A. (2020): Natural resource dependency, institutional quality and human capital development in Gulf Countries. – Heliyon 6(7): 11p.
Anggadini, S.D. (2015): The effect of top management support and internal control of the accounting information systems quality and its implications on the accounting information quality. – Information Management and Business Review 7(3): 93-102.
Arisman, A., Fuadah, L. (2017): Analysis of Factors Affect to Organizational Performance In Using Accounting Information Systems Through Users Satisfaction and Integration Information Systems. – Sriwijaya International Journal of Dynamic Economics and Business 1(2): 167-180.
Bani, A.A., Al, J.A. (2017): The Effect of Applying Knowledge Management on the Quality of Accounting Information in the Banks Operating in Jordan. – Al-Bayt University 11p.
Bergant, Ž. (2021): Accountancy Information System for Sustainable Future. – International Journal of Latest Research in Humanities and Social Science (IJLRHSS) 4(1): 01-07.
Bido, D., da Silva, D., Ringle, C. (2014): Structural Equation Modeling with the Smartpls. – Brazilian Journal of Marketing 13(2): 56-73.
Byrne, B.M. (2010): Structural equation modeling with AMOS: Basic concepts, applications, and programming (multivariate applications series). – Routledge 416p.
Daoud, J.I. (2017): Multicollinearity and regression analysis. – In Journal of Physics: Conference Series, IOP Publishing 949(1): 6p.
Darma, J. (2018): The role of top management support in the quality of financial accounting information systems. – Journal of Applied Economic Sciences 13(4): 1009-1020.
De Guinea, A.O., Kelley, H., Hunter, M.G. (2005): Information systems effectiveness in small businesses: extending a Singaporean model in Canada. – Journal of Global Information Management (JGIM) 13(3): 55-79.
Diansari, L.M., Sujana, I.K., Budiasih, I.G.A.N., Sari, M.M.R. (2020): User Involvement, Training and Education of the User, Formalization of the Development of Information System and Support of Top Management to the Performance of Udayana University Accounting Information Systems: Organizational Commitments as Moderate Vari. – International Research Journal of Management, IT and Social Sciences 7(4): 65-79.
Dong, L., Neufeld, D., Higgins, C. (2009): Top management support of enterprise systems implementations. – Journal of Information Technology 24: 55-80.
Dwivedi, Y.K., Hughes, L., Ismagilova, E., Aarts, G., Coombs, C., Crick, T., Duan, Y., Dwivedi, R., Edwards, J., Eirug, A., Galanos, V. (2021): Artificial Intelligence (AI): Multidisciplinary perspectives on emerging challenges, opportunities, and agenda for research, practice and policy. – International Journal of Information Management 57: 98p.
Endraria, E. (2018): Pengaruh Implementasi Sistem Informasi Akuntansi dan Kompetensi Pegawai terhadap Kepuasan Mahasiswa dalam Melakukan Pembayaran Online (Survei pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Tangerang). – Syntax Literate 3(6): 26-40.
Eliyana, A., Ma’arif, S. (2019): Job satisfaction and organizational commitment effect in the transformational leadership towards employee performance. – European Research on Management and Business Economics 25(3): 144-150.
Farrokhi, F., Mahmoudi-Hamidabad, A. (2012): Rethinking convenience sampling: Defining quality criteria. – Theory & Practice in Language Studies 2(4): 784-792.
Fitrios, R. (2016): Factors that influence accounting information system implementation and accounting information quality. – International Journal of Scientific & Technology Research 5(4): 192-198.
Hair, J.F., Anderson, R.E., Babin, B.J., Black, W.C. (2010): Multivariate data analysis: A global perspective. – Pearson Education 800p.
Hair Jr, J.F., Sarstedt, M., Hopkins, L., Kuppelwieser, V.G. (2014): Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. – European Business Review 26(2): 106-121.
Hall, J.A. (2015): Accounting information system. – Cengage Learning 816p.
Hein, A., Schreieck, M., Riasanow, T., Setzke, D.S., Wiesche, M., Böhm, M., Krcmar, H. (2020): Digital platform ecosystems. – Electronic Markets 30: 87-98.
Kanakriyah, R. (2016): The Effect Of Using Accounting Information Systems On The Quality Of Account-ing Information According To Users Perspective In Jordan. – European Journal of Accounting, Auditing and Finance Research 4(11): 58-75.
Kareem, H.M., Dauwed, M., Meri, A., Jarrar, M.T., Al-Bsheish, M., Aldujaili, A.A. (2021): The role of accounting information system and knowledge management to enhancing organizational performance in Iraqi SMEs. – Sustainability 13(22): 13p.
Khamis, A., Ishwara, P. (2020): The Influence of Top Management Support and Manager Accounting Knowledge on the Effectiveness of Accounting Information Systems in Commercial Banks in the Republic of Yemen. – Pacific Business Review International 12(12): 11-20.
Kline, R.B. (2023): Principles and practice of structural equation modeling. – Guilford Publications 494p.
Knauer, T., Nikiforow, N., Wagener, S. (2020): Determinants of information system quality and data quality in management accounting. – Journal of Management Control 31(1-2): 97-121.
Komala, A.R. (2012): The influence of the accounting managers’ knowledge and the top managements’ support on the accounting information system and its impact on the quality of accounting information: A case of Zakat Institutions in Bandung. – Journal of Global Management 4(1): 53-73.
Kwarteng, A., Aveh, F. (2018): Empirical examination of organizational culture on accounting information system and corporate performance: Evidence from a developing country perspective. – Meditari Accountancy Research 26(4): 675-698.
Leidner, D.E., Kayworth, T. (2006): A review of culture in information systems research: Toward a theory of information technology culture conflict. – MIS Quarterly 33p.
Mahmood, M.A., Hall, L., Swanberg, D.L. (2001): Factors affecting information technology usage: A meta-analysis of the empirical literature. – Journal of Organizational Computing and Electronic Commerce 11(2): 107-130.
Medina, J.M., Loera, Y., González, K., Mora, A. (2013): Training users of accounting information systems for their satisfaction, decision-making, and competitiveness. – In Proceedings of the International Conference on Software Engineering Research and Practice (SERP) 5p.
Meiryani (2014): Influence of Top Management Support on the Quality of Accounting Information System and Its Impact on the Quality of Accounting Information. – Research Journal of Finance and Accounting 5(11): 124-132.
Mkonya, V.L., Jintian, Y., Nanthuru, S.B., Jinyevu, S.A. (2018): Analysis of top management support and individual factors influence on accounting information system and its impact on the accounting information quality for projects. – International Journal of Management Science and Business Administration 4(3): 19-29.
Napitupulu, I.H. (2018): Organizational culture in management accounting information system: Survey on state-owned enterprises (SOEs) Indonesia. – Global Business Review 19(3): 556-571.
Nguyen, H., Nguyen, A. (2020): Determinants of accounting information systems quality: Empirical evidence from Vietnam. – Accounting 6(2): 185-198.
Nurliyani, N., Darma, J., Ikhsan, A. (2020): The effect of organizational culture on the quality of accounting information systems. – Budapest International Research and Critics Institute-Journal (BIRCI-Journal) 3(1): 198-205.
Nusa, I.B.S., Budi, I. (2015): Influence of organizational culture and structure on quality of accounting information system. – International Journal of Scientific & Technology Research 4(5): 257-267.
Odoyo, C.O., Ojera, P.B. (2020): Impact of top management support on accounting information system: A case of enterprise resource planning (ERP) system. – Universal Journal of Management 8(1): 12-19.
Okon, E.E., Otuza, C.E., Dada, S.O. (2021): Effect Of Human Resource In Accounting Information System On Management Decision-Making In Seventh-Day Adventist Institutions In Eastern Nigeria. – Advances in Social Sciences Research Journal 8(6): 117-129.
Qatawneh, A.M. (2023): The Role of Employee Empowerment in Supporting Accounting Information Systems Outcomes: A Mediated Model. – Sustainability 15(9): 16p.
Rapina, R. (2015): The effect of organizational commitment and organizational culture on quality of accounting information mediated by quality of accounting information system. – Journal IJABER 13(7): 6163-6183.
Rejda, G., McNamara, M. (2014): Principles of Risk Management and Insurance. – Pearson 720p.
Sheth, N.R. (2010): The Social Context of Entrepreneurship. – The Journal of Entrepreneurship 19(2): 99-108.
Shuhidan, S.M., Nori, W.M.N.W.M. (2015): Accounting information system and decision useful information fit towards cost conscious strategy in Malaysian higher education institutions. – Procedia Economics and Finance 31: 885-895.
Sjaiful, R.L., Roespinoedji, D., Roespinoedji, R. (2020): The Influence of Knowledge Management on the Quality of Accounting Information Systems and its Implications on the Quality of Financial Reporting (Survey of Soes in Indonesia). – PalArch's Journal of Archaeology of Egypt/Egyptology 17(5): 1078-1099.
Tavakol, M., Dennick, R. (2011): Making sense of Cronbachs alpha. – InternationalJournal of Medical Education 2: 53-55.
Thuan, L.D., Huong, T.T.T. (2019): Organizational factors and quality of accounting information system in Vietnam. – Global Journal Al-Thaqafah 9(1): 49-58.
Wanyama, I., Zheng, Q. (2010): Organizational culture and information systems implementation: A structuration theory perspective. – 2010 2nd IEEE International Conference on Information and Financial Engineering 5p.
Williams, J., Haka, S., Bettner M., Carcello, J. (2010): Financial and Managerial Accounting: The Basis for Business Decisions. – New York: McGraw-Hill 1272p.
Wixom, B.H., Todd, P.A. (2005): A theoretical integration of user satisfaction and technology acceptance. – Information Systems Research 16(1): 85-102.
Yanti, R.E., Pratiwi, C.W. (2022): Factors affecting The Quality of Accounting Information: The Role of Accounting Information Systems. – Jurnal Riset Akuntansi Kontemporer 14(1): 107-114.
Yiin, Y.T., Lim, K.H.N., Andam, J.L., Maximus, B.T. (2021): The determinants of quality in accounting information system: A case of SMEs in Sibu Sarawak. – Borneo Journal of Social Sciences and Humanities (BJSSH) 3(1): 112-124.
Zambrano Farias, F., Valls Martínez, M.D.C., Martín-Cervantes, P.A. (2021): Explanatory factors of business failure: literature review and global trends. – Sustainability 13(18): 25p.
