کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
9733427 | 1482042 | 2005 | 19 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Firm performance and AIS alignment in Malaysian SMEs
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
This study focused on measuring the alignment of accounting information systems (AIS) requirements with AIS capacity and then investigating whether this AIS alignment is linked to firm performance. The study was conducted using Small and Medium Sized Enterprises (SMEs) in Malaysia. Using a mail questionnaire, data from 310 firms was collected on nineteen accounting information characteristics. The results indicated that a significant proportion of Malaysian SMEs had achieved high AIS alignment. Furthermore, the group of SMEs with high AIS alignment had achieved better organisational performance than firms with low AIS alignment. The findings provided evidence of the importance of AIS alignment and deepened current understanding of the requirements for accounting information and the use of IT as an important information processing mechanism. More importantly, it opens up possibilities for further study of AIS alignment in SMEs, both in Malaysia and on a global basis.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Journal of Accounting Information Systems - Volume 6, Issue 4, December 2005, Pages 241-259
Journal: International Journal of Accounting Information Systems - Volume 6, Issue 4, December 2005, Pages 241-259
نویسندگان
Noor Azizi Ismail, Malcolm King,