Critical factors of accounting information systems (AIS) effectiveness: a qualitative study of the Malaysian federal government

Julia Smith, Sharinah Binti Puasa

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Abstract

This study presents a qualitative empirical evidence from a combination of pilot study (using a focus group approach) and semi-structured interviews with accounting personnel at the Accountant General’s Department and accounting divisions at ministry level. This study aims to explore the critical factors of Accounting Information System (AIS) effectiveness and user satisfaction criteria as a measurement for AIS effectiveness in the context of the Federal Government of Malaysia. The discussion during the focus group and the interviews focus on the user’s needs in order to operate the system effectively, in which reflect the critical factors of the system’s effectiveness. Additionally, their expectation towards the system in terms of what they want from the system is discussed in order to investigate the user satisfaction criteria for the measurement of AIS effectiveness. As a result, there are 27 critical factors of AIS effectiveness discovered in this study for the Federal Government of Malaysia, which categorised into three factors that are people factor, organisation factor and technology factor. On the other hand, the measurement of AIS effectiveness based on user satisfaction is classified into three main characteristics, which are perceived easiness of the system, perceived quality and information, and perceived benefit from the system. A framework of the critical factors of AIS effectiveness is proposed in this study.
Original languageEnglish
Number of pages22
Publication statusAccepted/In press - 8 Feb 2016
EventBritish Accounting & Finance Association Annual Conference 2016 - University of Bath, Bath, United Kingdom
Duration: 21 Mar 201623 Mar 2016
http://www.bafa.ac.uk/events/upcoming-events/annual-conference.html

Conference

ConferenceBritish Accounting & Finance Association Annual Conference 2016
Abbreviated titleBAFA 2016
CountryUnited Kingdom
CityBath
Period21/03/1623/03/16
Internet address

Keywords

  • accounting information systems
  • Malaysian government
  • user satisfaction
  • effectiveness

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  • Projects

    Critical Factors of AIS Effectiveness in the Malaysian Federal Government

    Sharinah Binti Puasa, S. & Smith, J.

    Project: Knowledge Exchange (Services/Consultancy)

    Research Output

    Open Access
    File
  • Cite this

    Smith, J., & Binti Puasa, S. (Accepted/In press). Critical factors of accounting information systems (AIS) effectiveness: a qualitative study of the Malaysian federal government. Paper presented at British Accounting & Finance Association Annual Conference 2016, Bath, United Kingdom.