Firm performance and AIS alignment in Malaysian SMEs
作者: Noor Azizi IsmailMalcolm King
作者单位: 1Business School, Loughborough University, Leicestershire LE11 3TU, United Kingdom
刊名: International Journal of Accounting Information Systems, 2005, Vol.6 (4), pp.241-259
来源数据库: Elsevier Journal
DOI: 10.1016/j.accinf.2005.09.001
关键词: Accounting information systemsManagement accounting systemsAlignmentSmall firmsInformation processing theory
原始语种摘要: Abstract(#br)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...
全文获取路径: Elsevier  (合作)