- 期刊
Factors Influencing the Alignment of Accounting Information Systems in Small and Medium Sized Malaysian Manufacturing Firms
摘要
The concept of arrangement or fit between data innovation (IT) and commerce technique has been talked about for numerous a long time, and vital arrangement is considered pivotal in expanding firm execution. However few endeavors have been made to explore the variables that impact arrangement, particularly within the setting of little and medium measured firms (SMEs). This issue is critical since comes about from past considers propose that many firms battle to attain arrangement. Hence, this study sought to distinguish distinctive levels of arrangement and after that explored the components that impact arrangement. In specific, it centered on the arrangement between the prerequisites for bookkeeping data (AIS requirements) and the capacity of bookkeeping frameworks (AIS capacity) to produce the data, within the particular setting of fabricating SMEs in Malaysia. Employing a mail survey, information from 214 firms was collected on nineteen bookkeeping data characteristics for both prerequisites and capacity. The fit between these two sets was investigated utilizing the control approach and prove was picked up that AIS arrangement in a few firms was tall. Cluster investigation was utilized to discover two sets of bunches that may well be considered more adjusted and less aligned. The consider at that point examined a few components that can be related to a little firm's level of AIS arrangement.