Accounting information system effectiveness : multiple methods

Binti Puasa, Sharinah and Smith, Julia and Milda Amirul, Sharifah (2019) Accounting information system effectiveness : multiple methods. In: Seminar Penyelidikan Perakaunan 2019, 2019-07-29 - 2019-07-29, University of Malaysia Sabah.

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Abstract: Rapid changes in technology have forced many organisations to upgrade their technology function in order to be more effective and able to compete with others. This includes accounting processes and its related data. As evidence, the changes in technology have replaced manual accounting processes to more automated tasks which reflected in the evolvement of Accounting Information System (AIS). AIS is defined as an application of technology and computer in performing accounting processes. The upgrade of AIS requires huge investment including money and human resources. Nevertheless, an accurate condition of AIS effectiveness is rather difficult to be concluded due to multidimensional nature of effectiveness itself. Inconsistent measures of AIS effectiveness were reported in literature review as a result of variation in effectiveness definition as well as lack of theory grounding. The measurement is continuously debated and a comprehensive measure is yet to be established. Therefore, this study offers multiple methods demonstrating qualitative and quantitative method in order to investigate a comprehensive measure of AIS effectiveness measurement and fill the research gap within AIS field. The objectives of this study are, (i) to investigate the dimensions criteria of AIS effectiveness; (ii) to develop a comprehensive measure of AIS effectiveness. Thus, in depth interviews were held with top management of accounting department in the Malaysian Federal Government. As a result, the measurement of AIS effectiveness is proposed based on user satisfaction that is classified into three main characteristics (i.e. perceived system quality, perceived information quality, and perceived benefit/usefulness of the system), consisting of 13 items. The proposed measurement is quantitatively examined through a survey conducted among accounting personnel (middle and lower management) in the Malaysian Federal Government. This study found only 10 items that are significantly reliable and valid to represent the three dimensions based on user satisfaction to measure AIS effectiveness.


Binti Puasa, Sharinah, Smith, Julia ORCID logoORCID: and Milda Amirul, Sharifah;